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UNITED STATES
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) MAY 1, 1996
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HARRIER, INC.
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(Exact name of registrant as specified in its charter)
Delaware 1-9925 87-0427731
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(State or other jurisdiction (Commission (IRS Employer
of incorporation File Number Identification No.)
2200 Pacific Coast Highway, #301 Hermosa Beach, CA 90254
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code 310-376-7721
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N/A
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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.
In May 1996 Harrier, Inc. ("the Company") changed its accounting firm from
Coopers & Lybrand L.L.P. to Raimondo, Pettit & Glassman. The Company had no
disagreements on accounting issues with its prior accountants. The change was
made for financial reasons only.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
a. Exhibit 99.1 - Copy of letter from Coopers & Lybrand confirming the
client-auditor relationship between Harrier, Inc. and Coopers & Lybrand has
ceased.
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.
Harrier, Inc.
Dated: December 16, 1996 /s/ Kevin DeVito
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Kevin DeVito - President
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Coopers & Lybrand letterhead
EXHIBIT 99.1
November 8, 1996
Mr. Kevin DeVito
President
Harrier, Inc.
2200 Pacific Coast Highway
Suite 301
Hermosa Beach, CA 90254
(By facsimile: (310) 374-5740; original by courier)
Dear Mr. DeVito:
This is to confirm that the client-auditor relationship between Harrier, Inc.
(Commission File Number 1-9925) and Coopers & Lybrand L.L.P. has ceased.
Very truly yours,
/s/Coopers & Lybrand
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Coopers & Lybrand
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
(By facsimile: (202) 942-9656; Attn: SECPS/Mail Stop 11-3)
(Original by courier)
