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U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
April 20, 2000
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Date of Report (date of earliest event reported)
SAN HOLDINGS, INC.
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Exact Name of Registrant as Specified in its Charter
Colorado 0-16423 84-0907969
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State or Other Jurisdiction Commission File IRS Employer Identifi-
of Incorporation Number cation Number
900 West Castleton Road, Suite 100, Castle Rock, Colorado 80104
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Address of Principal Executive Office, Including Zip Code
(303) 297-9656
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Registrant's Telephone Number, Including Area Code
N/A
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Former Name or Former Address, if Changed Since Last Report
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.
(a) On April 20, 2000, SAN Holdings, Inc. (the "Registrant") engaged
Causey, Demgen & Moore Inc. as its independent accountants for the fiscal year
ended December 31, 2000. Also on April 20, 2000, Skeehan & Company was
dismissed as the Registrant's independent auditors.
(b) Skeehan & Company's reports on the Registrant's financial statements
for the fiscal years ended December 31, 1998 and December 31, 1999, contained
no adverse opinion or disclaimer of opinion nor were they qualified as to
audit scope or accounting principles. However, they did include a paragraph
concerning uncertainties relating to the Registrant's ability to continue as a
going concern.
(c) The Registrant's Board of Directors made the decision to engage
Causey, Demgen & Moore Inc. The Registrant does not have an audit committee.
(d) In connection with the prior audits for the fiscal years ended
December 31, 1998 and December 31, 1999, and from December 31, 1999 to April
20, 2000, there have been no disagreements with Skeehan & Company, on any
matter of accounting principles and practices, financial statement disclosure
or auditing scope or procedure.
(e) The Registrant did not consult with Causey, Demgen & Moore, Inc.
with regard to any matter concerning the application of accounting principles
to any specific transactions, either completed or proposed, or the type of
audit opinion that might be rendered with respect to the Registrant's
financial statements.
(f) The Registrant has requested that Skeehan & Company review the
disclosures contained herein and that firm has been given an opportunity to
furnish the Registrant with a letter addressed to the Commission containing
any new information, clarification of the Registrant's expression of its
views, or the respect in which it does not agree with the statements made by
the Registrant herein. Such letter is filed as an exhibit to this Report.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) EXHIBITS.
Exhibit 16 Letter from Skeehan & Company
SIGNATURE
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.
SAN HOLDINGS, INC.
Dated: April 21, 2000 By:/s/ L.W. Buxton
L. W. Buxton, President
SKEEHAN & COMPANY
Certified Public Accountants and Consultants
180 South Lake Avenue, Seventh Floor
Pasadena, California
Securities and Exchange Commission
Washington, D.C. 20549
Gentlemen:
We have read and agree with the comments in Item 1 of Form 8-K of SAN
Holdings, Inc. dated April 21, 2000.
/s/ Skeehan & Company
Skeehan & Company
Pasadena, California
April 21, 2000
