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SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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) October 25, 2000
Resources Accrued Mortgage Investors LP - Series 86
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(Exact Name of Registrant as Specified in Its Charter)
Delaware
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(State or Other Jurisdiction of Incorporation)
00-15724 13-3294835
(Commission File Number) (I.R.S. Employer Identification No.)
5 Cambridge Center, Cambridge, Massachusetts 02142
(Address of Principal Executive Offices) (Zip Code)
(617) 234-3000
(Registrant's Telephone Number, Including Area Code)
N/A
(Former Name or Former Address, if Changed Since Last Report)
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Item 4. Changes in Registrant's Certifying Accountant
As previously reported, effective July 28, 2000, the Registrant
dismissed its prior Independent Auditors, Hays & Company. Effective October 25,
2000, the Registrant engaged Imowitz Koenig & Co., LLP. as its Independent
Auditors. The Registrant did not consult Imowitz, Koenig & Co., LLP. regarding
any of the matters or events set forth in Item 304(a)(2) of Regulation S-K prior
to October 25, 2000.
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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 on this 26th day of October, 2000.
Resources Accrued Mortgage Investors LP
- Series 86
By: Resources Capital Corp.
Managing General Partner
By: /s/ Michael L. Ashner
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Michael L. Ashner
Chief Executive Officer
By: /s/ Carolyn Tiffany
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Carolyn Tiffany
Treasurer
