SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 8-K/A
Amendment No. 2
Current Report Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) November 28, 1997
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AGTsports, Inc.
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(Exact name of registrant as specified in its charter)
Colorado 0-21914 84-1165916
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(State of incorporation) (Commission File Number) (IRS Employer ID number)
621 17th Street, Suite 1730, Denver, CO 80202
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(Address of principal executive office) (Zip code)
(303) 297-8686
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(Registrant's telephone number, including area code)
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Form 8-K/A
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Current Report
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Item 1. Changes in Control of Registrant.
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Not Applicable
Item 2. Acquisition or Disposition of Assets.
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Not Applicable
Item 3. Bankruptcy or Receivership.
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Not Applicable
Item 4. Changes in Registrant's Certifying Accountant.
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(a) At a meeting on November 28, 1997, the Board of Directors of
AGTsports, Inc. terminated the services of Davis & Co., CPAs, as
the Registrant's independent auditors. At the same meeting, the
Board of Directors selected the accounting firm of Hacker,
Johnson, Cohen & Grieb, P.A., as independent auditors for the
1997 fiscal year.
(b) In connection with their audit of the Registrant's financial
statements for the two most recent fiscal years and during
subsequent interim periods, the Registrant has not had any
disagreements with Davis & Co., CPAs, P.C. on any matter of
accounting principles or practices, financial statement
disclosure, or auditing scope or procedure.
(c) Davis & Co., CPAs, P.C.'s reports on the Registrant's financial
statements for the fiscal years 1995 and 1996 did not contain an
adverse opinion or disclaimer of opinion and was not qualified as
to uncertainty, audit scope, or accounting principles except for
the going concern referred to in their opinion.
(d) The Registrant has requested Davis & Co., CPAs, P.C. to furnish
it with a letter addressed to the Securities and Exchange
Commission stating whether or not they agree with the statements
made by the Registrant in response to this Item 4 and, if not,
stating the respects in which they do not agree. The Registrant
delivered a copy of this Form 8-K to Davis & Co., CPAs, P.C. on
November 28, 1997. The Registrant will file by amendment, as an
exhibit to this Form 8-K, a copy of such letter when it is
received.
Item 5. Other Events.
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Not Applicable
Item 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
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(c) Exhibits
1. Accountants Letter
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SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) 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 on this 28th day of
November, 1997.
By: /s/ Cory J. Coppage
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Cory J. Coppage
Secretary and Treasurer
Dated: November 28, 1997
DAVIS & CO., CPAs, P.C.
December 2, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: AGTsports, Inc.
SEC File No.: 0-21914
Ladies and Gentlemen:
Relative to the change in auditors, of which we notified on December 1, 1997, we
have read the statements made by AGTsports, Inc. We understand that these
statements are being filed with the Commission, pursuant to Item 4 of the
Company's Form 8-K report dated November 28, 1997. We agree with the statements
concerning our firm in such form 8-K.
Sincerely,
DAVIS & CO., CPAs, P.C.
/s/ Carol A. Davis
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Carol A. Davis
Certified Public Accountant
CAD/sek
Enclosures
cc: AGTsports, Inc. - B. Mack DeVine