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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 (date of earliest event reported)
September 26, 1996
Commission file number 33-8230
PIONEER WESTERN PROPERTIES INCOME FUND LIMITED PARTNERSHIP
(exact name of registrant as specified in charter)
Florida 59-2703685
(State or other (I.R.S. Employer
jurisdiction of Identification No.)
incorporation)
3001 Executive Drive, Suite 260, Clearwater, FL 34622
(Address of principal executive offices)
Registrant's telephone number including area code: (813) 573-1201
(Former name or former address, if changed since last report)
Not applicable
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PIONEER WESTERN PROPERTIES INCOME FUND LIMITED PARTNERSHIP
(A Florida Limited Partnership)
Item 4. Changes in Registrant's Certifying Accountants
Pioneer Western Properties Income Fund Limited Partnership (the
Partnership), has engaged LEDIC Management Group, Inc.
headquartered in Memphis, Tennessee, to provide property
management and accounting services. The books and records are now
being maintained in Memphis and Pioneer Western Properties
Corporation, the Corporate General Partner, elected to engage a
Memphis firm to provide audit and tax services. Accordingly,
Price Waterhouse LLP (Tampa, Florida) was dismissed as the
independent accountants for the Partnership by letter dated
September 20, 1996.
The report by Price Waterhouse LLP on the Partnership's financial
statements for the years ended December 31, 1995 and 1994 was
unqualified and was not modified as to uncertainty, audit scope,
or accounting principles.
The Partnership is a limited partnership and, therefore, does not
have any officers or directors. All management functions of the
Partnership are performed by the Corporate General Partner who
elected to make the change.
There were no disagreements with Price Waterhouse LLP for the
years ended December 31, 1995 and 1994 on any matter of
accounting principles or practices, financial statement
disclosure, or auditing scope or procedure nor any "reportable
events" prior to the change.
Rhea & Ivy, P.L.C. (Memphis, Tennessee) was engaged by the
Partnership by letter dated September 20, 1996. The Partnership
did not consult Rhea & Ivy, P.L.C. prior to their engagement
regarding the application of accounting principles to a specified
transaction or the type of audit opinion that might be rendered
on the Partnership's financial statements.
Item 7. Exhibit
Page
(a) Letter from Price Waterhouse LLP Agreeing with
the Statements in Form 8-K 3
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.
Pioneer Western Properties Income Fund
Limited Partnership
By: Pioneer Western Properties Corporation
September 26, 1996 By: Rand E. McNeal
Rand E. McNeal, President and CEO
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Item 7(a)
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read Item 4 of Pioneer Western Properties Income Fund
Limited Partnership's Form 8-K, dated September 24, 1996 and are
in agreement with the statements contained therein.
Very truly yours,
Price Waterhouse LLP
Tampa, Florida
September 24, 1996
