AGTSPORTS INC
8-K/A, 1997-12-17
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                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   Form 8-K/A
                                 Amendment No.1


              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
                                                        -----------------



                                 AGTsports, Inc.
              ----------------------------------------------------
             (Exact name of registrant as specified in its charter)



        Colorado                    0-21914                    84-1165916
        --------                    -------                    ----------
(State of incorporation)    (Commission File Number)    (IRS Employer ID number)



               621 17th Street, Suite 1730, Denver, CO   80202
               --------------------------------------------------
               (Address of principal executive office) (Zip code)


                                 (303) 297-8686
                                 --------------
              (Registrant's telephone number, including area code)





<PAGE>


                                   Form 8-K/A
                                   ----------

                                 Current Report
                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934

Item 1. Changes in Control of Registrant.
        ---------------------------------

     Not Applicable

Item 2. Acquisition or Disposition of Assets.
        -------------------------------------

     Not Applicable

Item 3. Bankruptcy or Receivership.
        ---------------------------

     Not Applicable

Item 4. Changes in Registrant's Certifying Accountant.
        ----------------------------------------------

          (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.
        -------------

     Not Applicable


Item 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
        ------------------------------------------------------------------

     (c) Exhibits

     1. Accountants Letter



<PAGE>



                                   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
                                                 -------------------------------
                                                      Cory J. Coppage
                                                       Secretary and Treasurer

Dated: November 28, 1997







December 2, 1997



Mr. B. Mack DeVine, Chief Executive Officer
AGTsoprts, Inc.
P.O. Box 620
Tampa, FL  33601

Dear Mr. DeVine:

This is to confirm that the client-auditor  relationship between AGTsports, Inc.
(Commission File Number 0-21914) and Davis & Co., CPAs, P.C. has ceased.

Sincerely, 

/s/  Davis & Co., CPAs, P.C.
- --------------------------------
Davis & Co., CPAs, P.C.

cc:  Office of the Chief Accountant
     SECPS Letter File
     Securities and Exchange commission
     Mail Stop 9-5
     450 Fifth Street, N.W.
     Washington, D.C.  20549

     Cory J. Coppage, Corporate Secretary 
     5031 So. Ulster Street, Suite 205
     Denver, CO  80237








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