SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 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):
February 22, 2000 (February 21, 2000)
HEALTH & LEISURE, INC.
(Exact name of Registrant as specified in its charter)
Delaware 0-15807 31-1190725
(State or other jurisdiction Commission (IRS Employer
of incorporation) File Number) Identification No.)
203 East Broad Street, Columbus, Ohio 43215
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (614) 228-2225
No Change
(Former name or former address, if changed since last report)
<PAGE>
Item 4 Changes in Registrant's Certifying Accountant.
(a) On February 17, 2000, the Registrant filed a current report on Form 8-K
in response to a letter dated February 10, 2000 from its independent
accountants, Harmon & Company, CPA, Inc. ("Harmon & Company"), informing the
Registrant that it had discontinued its business and therefore was resigning as
the Registrant's independent accountants for the fiscal year ended December 31,
1999. At the time of filing, a letter from Harmon & Company addressed to the
Securities and Exchange Commission stating whether it agrees with the statements
made by the Registrant in response to Item 304(a) of Regulation S-K was not
available. On February 21, 2000, Harmon & Company provided the Registrant with
this letter, stating that it agrees with the statements made by the Registrant
in its current report on Form 8-K in response to Item 304(a) of Regulation S-K.
Item 7 Financial Statements and Exhibits
(c) The following documents related to the resignation of the Registrant's
independent accountants are being filed as an exhibit to this amended Form 8-K:
Exhibit
No. Description of Exhibit
16 Letter dated February 21, 2000 from Harmon & Company to the
Securities and Exchange Commission expressing agreement with
the statements made by the Registrant in response to Item 304(a)
of Regulation S-K.
<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.
HEALTH & LEISURE, INC.
Date: February 22, 2000 By: /s/ Robert M. Feldman
Robert M. Feldman
President and Director
<PAGE>
EXHIBIT INDEX
Exhibit
No. Description of Exhibit
16 Letter dated February 21, 2000 from Harmon & Company to the
Securities and Exchange Commission expressing agreement with
the statements made by the Registrant in response to Item
304(a) of Regulation S-K.
<PAGE>
Exhibit 16
Harmon & Company, CPA, Inc.
6089 Frantz Road, Suite 103
Dublin, Ohio 43017
(614) 792-9833
February 21, 2000
VIA EDGAR SUBMISSION
Securities and Exchange Commission
450 Fifth Street, N.W.
Attention: Filing Desk
Stop 1-4
Washington, D.C. 20549-1004
Subject: Health & Leisure, Inc. (Commission File No. 0-15807)
Ladies and Gentlemen:
We have read the current report on Form 8-K dated February 17, 2000, of
Health & Leisure, Inc. and agree with the statements made therein in response to
Item 304(a) of Regulation S-K.
Very truly yours,
HARMON & COMPANY, CPA, INC.
/s/ Nicola R. Harmon
Nicola R. Harmon, CPA
President
cc: Robert M. Feldman
Robert K. Rupp, Esq.
