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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 Act of 1934
Date of Report (earliest event reported) June 25, 1996
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DK INDUSTRIES, INC.
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(Exact name of registrant as specified in its charter)
Colorado 0-15891 84-0891674
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
1580 Lincoln Street, Suite 900, Denver, Colorado 80203
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (303) 863-1869
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425 John Deere Road, Fort Collins, Colorado 80424
(Former name or former address, if changed since last report.)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
The Registrant's former certifying accountant was HEIN + ASSOCIATES LLP.
The new certifying accountant for the Registrant is DELOITTE & TOUCHE LLP. The
decision to change certifying accountant was approved by the Registrant's Board
of Directors. The date of engagement was September 20, 1996.
The new certifying accountant was the certifying accountant for the
surviving entities for accounting purposes in the transaction reported in the
registrant's filing on Form 8-K dated May 31, 1996.
(a) On September 20, 1996, HEIN + ASSOCIATES LLP, the Registrant's
certifying accountant was formally notified by the Registrant of its
decision to appoint another accounting firm as its certifying
accountants.
(b) During the two most recent fiscal years and interim periods up through
the date of this 8-K filing, there have been no disagreements with HEIN
+ ASSOCIATES LLP on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure or any
reportable events.
(c) HEIN + ASSOCIATES LLP report on the financial statements for the past
two fiscal years contained no adverse opinion or disclaimer of opinion
and was not qualified as to audit scope or accounting principles.
(d) HEIN + ASSOCIATES LLP has given the Registrant a letter addressed to
the SEC stating that it agrees with the above statements. A copy of
HEIN + ASSOCIATES LLP letter to the SEC dated September 24, 1996, is
attached to this form 8-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c) Exhibits
Exhibit No. Description
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16 Letter Regarding Change of
Certifying Accountant.
ITEM 8. CHANGE OF FISCAL YEAR.
The Registrant determined to change its fiscal year on June 25, 1996. The
Registrant's former fiscal year ended June 30. The new fiscal year will end on
September 30.
The report covering the fiscal year end period will be filed on form 10-KSB
for the period ending September 30, 1996.
The transaction reported in the Registrant's filing on Form 8-K dated May
31, 1996, resulted in the acquired entities being the surviving entities for
accounting purposes. Those entities' fiscal years end on September 30.
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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.
DK INDUSTRIES, INC.
(Registrant)
Date: September 25, 1996 By:/s/ JAMES W. MUZZY
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James W. Muzzy,
Vice President and
Principal Financial Officer
(Name and Title)
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EXHIBIT INDEX
Exhibit No. Description
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16 Letter Regarding Change of
Certifying Accountant.
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EXHIBIT 16
[LETTERHEAD OF HEIN & ASSOCIATES LLP APPEARS HERE]
September 24, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
RE: DK INDUSTRIES, INC. (FILE NO. 0-15891)
Dear Sirs:
We have read Item 4 of DK Industries, Inc. Form 8-K, dated June 25, 1996
and are in agreement with the statements contained in paragraphs 4(b) and (c)
therein as they relate to us.
Very truly yours,
/s/ HEIN & ASSOCIATES LLP
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Hein + Associates llp
Certified Public Accountants
