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 21, l998
Creative Technologies Corp.
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(Exact name of registrant as specified in its charter)
New York
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(State or other Jurisdiction of Incorporation)
0-15754 11-2721083
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(Commission File No.) (I.R.S. Employer Identification No.)
170 53rd Street, Brooklyn, New York 11232
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(Address of principal executive offices) (zip code)
Registrants telephone number including area code 718-492-8400
Item 4. Changes in Registrant's Certifying Accountant.
(a) Previous Independent Auditors:
(i) Richard A. Eisner & Company, LLP ("Eisner"), chose not
to stand for reappointment as the independent auditors for
the Registrant on January 21, 1998.
(ii) Eisner's reports on the financial statements of the
Registrant for the two fiscal years ended December 31,
1996 contain no adverse opinion or disclaimer of opinion
and were not qualified or modified as to uncertainty, audit
scope or accounting principles, however, their report for
the year ended December 31, 1996 included a paragraph
indicating that substantial doubt exists regarding the
Company's ability to continue as a going concern.
(iii) The Registrant's Board of Directors approved the
change in accountants.
(iv) For the two most recent fiscal years ended December 31,
1996 and through January 23, 1998, there has been no
disagreement between the Registrant and Eisner on any
matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure,
which disagreement, if not resolved to the satisfaction of
Eisner would have caused them to make a reference to the
subject matter of the disagreement in connection with their
reports.
(v) During the two most recent fiscal years ended December
31, 1996 and through January 23, 1998 the Registrant has
not been advised of any matters described in Regulation
S-B, Item 304(a)(1)(B).
The Registrant has requested that Eisner furnish it with a
letter addressed to the Securities and Exchange Commission
stating whether or not Eisner agrees with the above statements.
A copy of such letter has been filed as Exhibit (c) to this Form
8-K.
(b) New Independent Accountants:
(i) The Registrant engaged, Goldstein Golub Kessler & Co.,
P.C., 1185 Avenue of the Americas, New York, New York
10036 ("Goldstein"), as its new independent accountants as
of January 21, 1998. Prior to such date, the Registrant did
not consult with Goldstein regarding (i) the application of
accounting principles, (ii) the type of audit opinion that
might be rendered by Goldstein, or (iii) any other
matter that was the subject of a disagreement between the
Registrant and its former auditor as described in Item
304(a)(1)(iv) of Regulation S-B.
Item 7. Financial and Exhibits.
(a) Not applicable.
(b) Not applicable.
(c) Letter from Richard A. Eisner & Company, LLP dated January
23, 1998.
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 thereunto duly authorized.
Creative Technologies Corp.
By: S/Richard Helfman
Richard Helfman,President
Date: January 23, l998
January 23, 1998
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Re: Creative Technologies Corp.
File Ref. No. 0-15754
We were previously the independent auditors for Creative
Technologies Corp. (the "Company"); under the date of February
21, 1997, we reported on the financial statements of Creative
Technologies Corp. as at December 31, 1996 and for each of the
years in the two-year period ended. On January 21, 1998 we chose
not to stand for reappointment as the Company's independent
certifying accountant. We have read the statements included
under Item 4 of Form 8-K dated January 23, 1998 of Creative
Technologies Corp. and we agree with such statements except that
we have no knowledge with respect to the statements made under
the caption New Independent Accountants.
Very truly yours,
Richard A. Eisner & Company, LLP
