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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange
Act of 1934
Date of Report: August 31, 1995
ASA INTERNATIONAL, LTD.
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(Exact name of registrant as specified in its charter)
Delaware 0-14741 02-0398205
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
10 Speen Street, Framingham, Massachusetts 01701
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(Address of Principal Executive Offices) (Zip Code)
Registrant's Telephone Number Including Area Code: (508) 626-2727
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TABLE OF CONTENTS
FORM 8-K
August 31, 1995
Item Page
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Item 4. Changes in ASA International, Ltd's Independent Accountant 1
Item 7. Exhibit 1
Signatures 2
Exhibit E-1
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Item 4. Changes in Registrant's Certifying Account
Effective August 28, 1995, the Company retained as its new independent
accountants BDO Seidman, replacing the accounting firm of Deloitte & Touche LLP
("Deloitte & Touche"). Deloitte & Touche's report on the financial statements
for the two most recent fiscal years contained no adverse opinion or a
disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit
scope, or accounting principles. No action on the decision to change
accountants has been taken by the Board of Directors of the Company.
During the last two fiscal years and the subsequent interim period
preceding such replacement, there were no disagreements between the Company and
Deloitte & Touche on any matters of accounting principals or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreement, if not resolved to the satisfaction of Deloitte & Touche, would
have caused it to make a reference to the subject matter of the disagreements in
connection with its reports.
None of the "reportable events" described in Item 304(a)(1)(v) occurred
with respect to the Company within the last two fiscal years and the subsequent
interim period to the date hereof.
Item 7. Exhibit
The following exhibit is filed herewith:
16 Confirmation letter from Deloitte & Touche, dated August 31,
1995, regarding its termination as the Company's independent
accountants.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
ASA International, Ltd.
By:/s/Alfred C. Angelone
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Alfred C. Angelone
Chief Executive Officer
Date: August 31, 1995
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EXHIBIT 16
[Deloitte & Touche LLP Letterhead]
August 31, 1995
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of ASA
International, Inc. dated August 30, 1995, except that we have no basis for
commenting on the contents of the last sentence of the first paragraph.
Yours truly,
/s/ DELOITTE & TOUCHE LLP
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Deloitte & Touche LLP
