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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, 1994 and 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 reports.
The audit reports of Coopers & Lybrand, L.L.P. on the Registrant's
financial statements as of and for the years ended June 30, 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. However, such
reports of Coopers & Lybrand, L.L.P. contained an explanatory paragraph with
respect to the Company's ability to continue as a going concern, and with
respect to such report for fiscal year 1995, also contained an explanatory
paragraph with respect to a contingency.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
a. Exhibit I - Copy of letter from Coopers & Lybrand L.L.P. regarding change
of independent public accountants.
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 27, 1997 /s/Kevin DeVito
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Kevin DeVito - President
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Coopers & Lybrand letterhead
EXHIBIT I
January 27, 1997
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by Harrier, Inc. under the caption "Change in
Registrant's Certifying Accountant" (copy attached), which were filed with the
Commission on Form 8-K for May, 1996, dated October 25, 1996, pursuant to
Section 13 or 15(d) of the Securities Exchange Act of 1934. As the prior
accounting firm referenced therein, we agree with the statements relating to our
Firm in such Form 8-K, a copy of which we were provided on November 5, 1996,
concerning that (i) we had no disagreements on any material accounting
principles or practices, financial statement disclosure, or auditing scope or
procedures; (ii) our opinion contained no adverse or disclaimer of opinion, or
other qualification or modification, except for an explanatory paragraph with
respect to the Company's ability to continue as a going concern and as
explanatory paragraph with respect to a contingency; and (iii) we are unaware of
any other reportable events.
Very truly yours,
/s/Coopers & Lybrand L.L.P.
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Coopers & Lybrand L.L.P.
