SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K-A
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 30, 1999
PHOENIX INTERNATIONAL INDUSTRIES, INC.
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
FLORIDA 000-17058 59-2564162
- ---------------------------- --------------------- ----------------------
(STATE OR OTHER JURISDICTION (COMMISSION FILE NO.) (IRS EMPLOYER
OF INCORPORATION) IDENTIFICATION NUMBER)
REGISTRANT'S ADDRESS
1750 OSCEOLA DRIVE, WEST PALM BEACH, FLORIDA 33409
REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE (561) 688-0440
<PAGE>
ITEM 4 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
ON AUGUST 6, 1999 THE COMPANY DISCHARGED ITS INDEPENDENT
ACCOUNTANT, KANE HOFFMAN & DANNER, PA , AND ENGAGED A NEW
INDEPENDENT ACCOUNTANT, WISENEC, ANDRES & ASSOCIATES, PA,
TO AUDIT THE COMPANY'S FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED
MAY 31, 1999. THE DECISION TO CHANGE ACCOUNTANTS WAS APPROVED BY THE COMPANY'S
BOARD OF DIRECTORS.
THE REPORTS ON THE FINANCIAL STATEMENTS FOR THE PAST
YEAR DO NOT CONTAIN ANY ADVERSE OPINION OR DISCLAIMERS OF
OPINION, NOR WERE THEY QUALIFIED
OR MODIFIED AS TO UNCERTAINTY, AUDIT SCOPE, OR ACCOUNTING PRINCIPLES.
THIS CHANGE IN THE COMPANY'S ACCOUNTANTS WAS DUE TO THE
COMPANY'S DESIRE TO ENGAGE AN AUDITOR WHOSE OFFICES ARE IN CLOSER
PROXIMITY TO ITS CORPORATE HEADQUARTERS.
THERE WERE NO DISAGREEMENTS WITH KANE, HOFFMAN & DANNER, PA
ON ANY MATTER OF ACCOUNTING PRINCIPLES OR PRACTICES,
FINANCIAL STATEMENT DISCLOSURE, OR AUDITING SCOPE OR PROCEDURE.
ITEM 7 EXHIBITS
EXHIBIT 1 ACCOUNTANTS LETTER
EXHIBIT 2 ACCOUNTANTS LETTER
SIGNATURES
PURSUANT TO THE REQUIREMENTS OF THE SECURITIES ACT OF
1934, THE REGISTRANT HAS DULY CAUSED THIS REPORT TO BE
SIGNED ON ITS BEHALF BY THE
UNDERSIGNED HEREUNTO DULY AUTHORIZED.
PHOENIX INTERNATIONAL INDUSTRIES, INC.
BY: /S/ GERARD HARYMAN
GERARD HARYMAN
PRESIDENT
AUGUST 30, 1999
<PAGE>
EXHIBIT INDEX
EXHIBIT DESCRIPTION
- ------- -----------
1 Accountants Letter
2 Accountants Letter
EXHIBIT 1
KHD
KANE, HOFFMAN
& DANNER, PA.
August 6, 1999
Mr. Gerard Haryman, President
Phoenix tnternational industries, Inc.
1750 Oceola Drive
West Palm Beach, Florida 33409
Dear Mr. Haryman:
This to reconfirm that the client-auditor relationship between Phoenix
International Industries, Inc. (Commission File Number 000-17058) (IRS Employer
Identification Number 59-2564162) and Kane, Hoffman & Danner, P.A., Certified
Public Accountants, has ceased.
Very truly yours
s/s Richard Hoffman
Richard M. Hoffmann
RMH/dd
cc: Office of Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
4505 th *Street, N.W.
Washington, D.C. 20549
CERTIFIED PUBLIC ACCOUNTANT'S BUSINESS CONSULTANTS
1101 Brickell Avenue, Suite M-101, Miami, Florida 33131
Telephone: 305-789-7900 Facsimile: 305-789-7901
1499 W. Palmetto Park Road, Suite 416. Boca Raton, Florida 33486
Telephone: 561/368-7243 Facsimile: 561/368-3158
EXHIBIT 2
KHD
M I A M I
KANE, HOFFMAN
& DANNER, PA.
October 20, 1999
Securities and Exchange Commission
Washington, D.C. 20549
Gentlemen:
On October 20, 1999, we received from Phoenix International Industries,
Inc., its Form 8-K-A for August 30, 1999.
We were previously principal accountants for Phoenix International
Industries, Inc. and on December 23, 1998, we reported on the consolidated
financial statements of Phoenix International Industries, Inc. and Subsidiaries
("PII") as of and for the year ended May 31, 1998. On August 30, 1999, we were
dismissed as principal accountants of PII. We have read PII's statements
included under Item 4 of its Form S-K-A for August 30, 1999, and we agree with
such statements.
Very truly yours
s/s Richard Hoffman
Richard M. Hoffman
RMH/dd
CERTIFIED PUBLIC ACCOUNTANT'S / BUSINESS CONSULTANTS
1104 Brickell Avenue. Suite M-101, Miarni. Florida 33131
Telephone: 305-789-7900 Facsimile: 305-789-7901
1499 W. Palmetto Park Road. Suite 416. Boca Raion. Florida 33486
Telephone: 561/368-7243 Facsimile: 561/368-3158
