UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Amendment No. 1
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15 (d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) January 13, 1998
Westbridge Research Group
(Exact name of registrant as specified in its charter)
California 2-92261 95-3769474
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
1150 Joshua Way, Vista, California 92083
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (760) 599-8855
n/a
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(Former name or former address, if changed since last report)
Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On January 13, 1998, the Westbridge Research Group Board of Directors
recommended and approved the engagemenmt of the independent certified
public accounting firm of Pannell Kerr Forster to audit the financial
statements of the Company for the fiscal year ended November 30, 1997.
Accordingly, upon the engagement of that firm, Peterson & Co. as the
Company's independent auditors was discontinued.
The report of Peterson & Co. on the Company's financial statements for
the fiscal year ended November 30, 1995 did not contain an adverse
opinion or a disclaimer of opinion and was not qualified or modified as
to audit scope or accounting principles. The report did contain,
however, an explanatory paragraph regarding the Company's ability to
continue as a going concern. The Company's financial statements for the
fiscal year ended November 30, 1996 did not contain an adverse opinion
of a disclaimer of opinion and was not qualified or modified as to
uncertainty, audit scope or accounting principles.
There were no disagreements between the Company and Peterson & Co. on
any matters of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which, if not resolved to
the satisfaction of Peterson & Co., would have caused Peterson & Co. to
make reference to the matter in their reports, and Peterson & Co. never
advised the Company of any event of the kind mentioned in Item 304 (d)
(1) (iv) (B) of Regulation S-8.
The Company has not consulted with Pannell Kerr Forster during the last
two years or subsequent interim period prior to January 13, 1998 on
either the application of accounting principles to a specific completed
or contemplated transaction or the type of opinion Pannell Kerr Forster
might issue on the Company's financial statements. No written or oral
advice was provided to the Company by Pannell Kerr Forster that was an
important factor considered by the Company in reaching a decision as to
an accounting , auditing or financial reporting issues.
The Company requested Peterson & Co. to furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or
not Peterson & Co. agrees with the above statements. The furnished
letter, which is attached as an Exhibit, states that Peterson & Co.
agrees with the above statements.
Item 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
Letter dated January 29, 1998 from Peterson & Co.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
WESTBRIDGE RESEARCH GROUP
By: /s/ Christine Koenemann
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Christine Koenemann, President
Date: January 29, 1998
January 29, 1998
SECURITIES AND EXCHANGE COMMISSION
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir:
We have read and agree with the comments in Item 4 of Form 8-K of Westbridge
Research Group dated January 29, 1998.
/s/ PETERSON & CO.
cc: Christine Koenemann
President
Westbridge Research Group
