SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K/A
CURRENT REPORT PURSUANT
TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of Earliest Event Reported): October 8, 1997
ROCHEM ENVIRONMENTAL, INC.
(Exact name of registrant as specified in its charter)
UTAH
(State or other jurisdiction of incorporation)
0-23226 76-0422968
(Commission File Number) (I.R.S. Employer
Identification Number)
610 North Milby Street, Houston, Texas 77003
(Address of principal executive offices, including zip code)
(713) 224-7626
(Registrant's telephone number, including area code)
<PAGE>
ITEM 1 CHANGES IN CONTROL OF REGISTRANT
Inapplicable
ITEM 2 ACQUISITION OR DISPOSITION OF ASSETS
Inapplicable
ITEM 3 BANKRUPTCY OR RECEIVERSHIP
Inapplicable
ITEM 4 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Coopers & Lybrand L.L.P. has resigned as the Company's independent
certified public accountants effective October 24, 1997.
Weinstein Spira & Company has been engaged as the Company's certified
public accountants.
The decision to change accountants was approved by the Company's board
of directors, as the Company does not maintain an audit committee.
There were no disagreements between the Company and Coopers & Lybrand
L.L.P. on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure in connection with the audits of the
fiscal years ended September 30, 1995 and 1996, and any subsequent interim
period preceding such resignation, nor did the report contain an adverse opinion
or disclaimer of opinion, or was qualified or modified as to audit scope or
accounting principles. The report did contain an explanatory paragraph
concerning the substantial doubt about the Company's ability to continue as a
going concern.
ITEM 5 OTHER EVENTS
Inapplicable
ITEM 6 RESIGNATIONS OF REGISTRANT'S DIRECTORS
Inapplicable
ITEM 7 FINANCIAL STATEMENTS AND EXHIBITS
Letter provided by former accountant.
ITEM 8 CHANGE IN FISCAL YEAR
Inapplicable
2
<PAGE>
SIGNATURES
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.
ROCHEM ENVIRONMENTAL, INC.
By /s/ ERICK J. NEUMAN
Erick J. Neuman, President
Dated: October 24, 1997
3
<PAGE>
EXHIBITS
Exhibit
No. Page
- ------- ----
1.1 Letter Dated October 24, 1997 of
Coopers & Lybrand L.L.P. . . . . . . . . . . 5
4
EXHIBIT 1.1
Coopers & Lybrand L.L.P.
1100 Louisiana Street
Suite 4100
Houston, Texas 77002
(713) 757-5200
Fax (713) 757-5249
October 24, 1997
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by Rochem Environmental, Inc. (copy
attached), which we understand will be filed with the Commission,
pursuant to Item 4 of Form 8-K, as part of the Company's Amended
Form 8-K report for the month of October 1997. We agree with the
statements concerning our Firm in such Form 8-K.
Very truly yours,
/s/ COOPERS & LYBRAND L.L.P.
Coopers & Lybrand L.L.P.