DATA NATIONAL CORP
8-K, 1996-10-24
AUTO RENTAL & LEASING (NO DRIVERS)
Previous: ST CLAIR FUNDS INC, N-18F1, 1996-10-24
Next: SIONIX CORP /UT/, 8-K, 1996-10-24



<PAGE>

                SECURITIES AND EXCHANGE COMMISSION

                      WASHINGTON D.C.  20549

                             FORM 8-K



         Current Report Pursuant to Section 13 or 15(d) of
                the Securities Exchange Act of 1934


                Date of Report:        October 21, 1996   
                ---------------------------------------
                   (Date of earliest event reported)


                       Data National Corporation               
          -----------------------------------------------------
          (Exact Name of Registrant as Specified in its Charter




      Colorado                   0-14204               84-0958983   
    -----------               -----------            ---------------
     (State of                (Commission            (I.R.S. Employer
   Incorporation)               File No.)           Identification No.)





       11415 West I-70 Frontage Road North, Wheat Ridge, CO  80033
       -----------------------------------------------------------
         (Address and Zip Code of Principal Executive Offices)






    Registrant's telephone number including area code:  (303) 431-1933


<PAGE>
ITEM 4.     CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
- -----------------------------------------------------------

(1)  (a)  On October 21, 1996, the Registrant dismissed William G. Lajoie, 
          P.C. as the Registrant's principal accountant engaged to audit the 
          Registrant's financial statements, and immediately replaced him in 
          such capacity with the independent auditing firm of KPMG Peat 
          Marwick LLP.

     (b)  The principal accountant's reports on the financial statements for 
          neither of the past two years contained any adverse opinion or 
          disclaimer of opinion, or was qualified or modified as to 
          uncertainty, audit scope or accounting principles.

     (c)  The decision to change accountants was recommended and approved by 
          the Board of Directors.

     (d)  During the Registrant's two most recent fiscal years and the 
          subsequent period preceding such dismissal there were no 
          disagreements with the former accountant on any matter of 
          accounting principles or practices, financial statement disclosure,
          or auditing scope or procedure, which disagreement(s), if not 
          resolved to the satisfaction of the former accountant, would have 
          caused him to make reference to the subject matter of the 
          disagreement(s) in connection with his reports.

   (2)  The independent auditing firm of KPMG Peat Marwick LLP was engaged on 
        October 21, 1996 as the principal accountant engaged to audit the 
        Registrant's financial statements.
     
ITEM 7.     FINANCIAL STATEMENTS AND EXHIBITS.
- ----------------------------------------------

16.1      Letter from William G. Lajoie, P.C. regarding change in certifying 
          accountant.

<PAGE>
                                SIGNATURES

     Pursuant to the requirements of the Securities and Exchange Act of 1934, 
the Registrant has duly caused this report to be signed on its behalf by the 
undersigned hereunto duly authorized.


(Registrant)           DATA NATIONAL CORPORATION
BY (Signature)         /s/ Richard Simms
(Date)                 October 21, 1996                
(Name and Title)       Richard Simms, Chief Financial Officer




(10-21-96.8k)











<PAGE>

                         WILLIAM G. LAJOIE, P.C.
                       Certified Public Accountant
                   5951 South Middlefield Road, Suite 100
                       Littleton, Colorado  80123
                             (303) 798-9972




October 22, 1996



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Gentlemen:

I have read Item 4 included in the attached Form 8-K dated October 21, 1996 of 
Data National Corporation and am in agreement with the statements contained 
therein.



BY (Signature)              /s/ William G. LaJoie, P.C.




© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission