SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
AMENDED Form 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) August 19,1999
__________________ZEON Corporation_________________________________________
(Exact name of registrant as specified in its charter)
__________Colorado______________33-6859-D_________________84-0827610_________
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
_______________1500 Cherry Street, Louisville, CO 80027___________________
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code_____(303) 666-9400________
(Former name or former address, if changed since last report.)
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant
The following information is provided in accordance with Item 304(a)(1)
of regulation S-K:
i. BDO Seidman, the registrant's former certifying accountant
firm, was notified on August 19, 1999 that their
services were no longer required. Another firm was engaged
to perform the registrant's audit services, which is
reported under a separate 8-K.
ii. The principal accountant's report on the financial
statements for either of the past two years contained
neither adverse opinion nor disclaimer of opinion, and was
not qualified or modified as to uncertainty, audit scope, or
accounting principles.
iii. The decision to change accountants was approved by the
Board of directors and the stockholders.
iv. During the registrant's two most recent fiscal years
and any subsequent interim period preceding the certifying
accountant's dismissal, there were no disagreements with the
former accountant on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope
or procedure, which disagreement(s), if not resolved to the
satisfaction of the former accountant, would have caused it
to make reference to the subject matter of the
disagreement(s) in connection with its report.
v. No events listed in Item 304(a)(1)(v) of regulation S-K
have occurred.
<PAGE>
Item 7. Exhibits
BDO Seidman, LLP 17th & Grant Building
Accountants and Consultants 303 East Seventeenth Avenue
Suite 600
Denver, Colorado 80203
Telephone (303) 830-1120
Fax (303)830-8130
August 26, 1999
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K dated August 25, 1999 for the event that
occurred on August 19, 1999, filed by our former client, ZEON Corporation.
We agree with the statements made in response to that Item insofar as they
relate to our Firm.
Very truly yours,
/s/ BDO Seidman, LLP
<PAGE>
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.
_________ZEON Corporation_____________
(Registrant)
Date ____August 25, 1999__ ____________/s/T. Bryan Alu___________
T.Bryan Alu
Chairman of the Board,Director, Chief Executive
Officer and President
____________/s/ Ruel G.Routt_______
Ruel G. Routt
Corporate Controller
