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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.
On May 1, 1996, the appointment of Coopers & Lybrand L.L.P. as independent
auditors for the Registrant was terminated by the Registrant and Raimondo,
Pettit & Glassman, LLP was engaged as independent auditors. The decision to
change independent auditors was approved by the Board of Directors of the
Registrant. During the fiscal years ended June 30, 1992, 1993, 1994, 1995 and
the subsequent interim period through May 1, 1996 there were no disagreements
between the Registrant and Coopers & Lybrand L.L.P. on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedures which disagreements if not resolved to the satisfaction of Coopers &
Lybrand L.L.P. would have caused them to make reference to the subject matter of
the disagreement in connection with their report.
The audit reports of Coopers & Lybrand, L.L.P. on the Registrant's
financial statements as of and for the years ended June 30, 1992, 1993, 1994 and
1995 did not contain an adverse opinion or a disclaimer of opinion, nor were
they qualified or modified as to audit scope, or accounting priciplies.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
a. Exhibit I - Copy of letter from Coopers & Lybrand L.L.P. 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: January 8, 1997 /s/Kevin DeVito
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Kevin DeVito - President
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[Coopers & Lybrand letterhead]
EXHIBIT I
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)
