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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 (Date of earliest event reported): January 15, 1997
The Four Seasons Fund Limited Partnership
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(Exact name of Registrant as Specified in its Charter)
Illinois 0-17590 36-3586810
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(State or Other (Commission I.R.S. Employer
Jurisdiction File Number) Identification No.)
of Incorporation)
Registrant's telephone number, including area code: (312) 663-7500
Not Applicable
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(Former Name or Former Address, if Changed Since Last Report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On January 15, 1997, Heinold Asset Management, Inc., the general partner
of The Four Seasons Fund Limited Partnership (the "Partnership"), upon the
recommendation of management and the approval of its Board of Directors,
dismissed Deloitte & Touche LLP and engaged Ernst & Young LLP as the principal
accountants of the Partnership for the year ended July 31, 1997.
The report of Deloitte & Touche LLP on the financial statements for the
past two years did not contain an adverse opinion or a disclaimer of opinion
and was not qualified or modified as to uncertainty, audit scope, accounting
principles or any other matter.
In connection with the audit of the Statement of Financial Condition for
the fiscal years ended July 31, 1995 and July 31, 1996 and the period July 31,
1996 through December 31, 1996, there have been no disagreements with Deloitte
& Touche LLP, on any matter of accounting principles or practices, financial
statement disclosures or auditing scope or procedures which, if not resolved to
its satisfaction, would have caused it to make reference to the subject matter
in connection with its report.
A letter from Deloitte & Touche LLP dated January 15, 1997 addressed to
the Commission is filed as an Exhibit to this Report.
There have been no "reportable events" as such term is defined in Item 304
(a)(1)(v) of Regulation S-K during the two most recent fiscal years and any
interim period.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c) Exhibits.
16 A copy of the letter dated January 15, 1997, from Deloitte & Touche
LLP, addressed to the Securities and Exchange Commission.
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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.
Dated: January 15, 1997
THE FOUR SEASONS FUND LIMITED PARTNERSHIP
By: HEINOLD ASSET MANAGEMENT, INC.
General Partner of the Registrant
By: /s/ Daniel E. Ragen
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Daniel E. Ragen
President
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January 15, 1997
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of The Four
Seasons Fund Limited Partnership dated January 15, 1997.
Yours truly,
/s/ Deloitte & Touche LLP
cc: Mr. Lee E. Meyer
Chief Financial Officer
Heinold Asset Management, Inc.
440 South LaSalle Street, 20th Floor
Chicago, IL 60605
