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 28, 2000
Armored Storage Income Investors 2
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California 33-2732 93-0930503
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(State or Other Jurisdiction (Commission (IRS Employer ID No.)
of Incorporation) File No.)
4425 N. 24th Street, Suite 225, Phoenix, Arizona 85016
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(Address of Principal Executive Offices)
Registrant's telephone number, including area code 602-230-1655
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
1. On January 28, 2000, the Company was notified that the McGladrey & Pullen,
LLP had acquired the attest assets of the Registrant's independent
auditors, Toback CPA's, P.C., and that Toback CPA's, P.C. would no longer
be the auditor for the Registrant. McGladrey & Pullen, LLP was appointed as
the Registrant's new auditor.
2. The auditor's reports from Toback CPA's, P.C. for the Registrant's past two
fiscal years did not contain an adverse opinion or a disclaimer of opinion,
and were not qualified or modified as to uncertainty, audit scope, or
accounting principles.
3. The decision to engage McGladrey & Pullen, LLP was approved by the general
partner of the Registrant.
4. During the Registrant's two most recent fiscal years and the subsequent
interim period preceding the change, there have been no disagreements with
Toback CPA's, P.C. on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure.
5. The Registrant has requested Toback CPA's, P.C. to furnish a letter
addressed to the Commission stating whether it agrees with the statements
made in this Item. Such letter is included in an exhibit to this Form 8K.
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.
Armored Storage Income Investors 2
By: Armored Management, LLC
Its: General Partner
Date 2/2/00 By /s/ Dale D. Ulrich
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Dale D. Ulrich
Member
[LETTERHEAD OF TOBACK CPA'S, P.C.]
February 4, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
Pursuant to Rule 17a-5(f)(f4), we are responding to the notice of Armored
Storage Income Investors 2 dated February 2, 2000 pertaining to their changing
independent accountants as of and for the fiscal year ended December 31, 1999.
We have read the notice dated February 2, 2000 sent by Armored Storage Income
Investors 2 to the Commission and we agree with the information contained in
paragraph 1, 2 and 4 therein.
Very truly yours,
/s/ Toback CPA's, P.C.
Tobak CPA's, P.C.
