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): June 9, 1998
Am-Pac International, Inc.
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(Exact name of Registrant as specified in its charter)
33-8964
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(Commission file number)
Nevada 22-7374801
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(State or other jurisdiction (I.R.S. Employer
of incorporation) Identification Number)
Suite 3101 Sino Plaza, 255-257 Gloucester Road, Causeway Bay, Hong Kong
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(Address of principal executive offices) (Zip code)
011-852-2591-6928
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(Registrant's telephone number, including area code)
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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 Accountant
(a) Resignation of Independent Accounting Firm
(i) Swart, Baumruk & Twohig, LLP (the "principal accountants"), the
independent accounting firm which audited the financial statements of the
Registrant during fiscal year 1997, resigned as the Company's principal
accountants on June 9, 1998 in response to the Company's request.
(ii) None of the principal accountant's reports on the financial
statements of the registrant has contained an adverse opinion or a
disclaimer of opinion, or was qualified or modified as to uncertainty,
audit scope, or accounting principles.
(iii) Not applicable.
(iv) During the preceding two years and any subsequent interim period
preceding their dismissal, the registrant had no disagreements with the
principal accountants on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of the principal
accountants, would have caused it to make reference to the subject matter
of the disagreements in connection with its report.
(v) None of the kinds of events listed in paragraph (a)(1)(v)(A)
through (D) of Regulation S-K Item 304 occurred during the two most recent
fiscal years and any subsequent interim periods.
(b) Engagement of New Independent Accountants
On May 7, 1998 the registrant's board of directors formally engaged Arthur
Andersen & Co. as its new principal accountants (the "new accounting firm") to
audit the registrant's financial statements.
The registrant, during the two most recent fiscal years and any subsequent
interim period prior to the engagement of the new accounting firm, did not
consult with the new accounting firm with regard to any of the matters listed in
Regulation S-K Items 304(a)(2)(i) or (ii).
Item 7. Financial Statements and Exhibits.
(c) Exhibits
16.1 Letter from Swart, Baumruk & Twohig, LLP re. change in certifying
accountant
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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.
AM-PAC INTERNATIONAL, INC.
By:
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Xinnan Li
Date:June 9, 1998 President
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Swart, Baumruk & Twohig, LLP
Certified Public Accountants
June 9, 1998
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20559
RE: AM-PAC INTERNATIONAL, INC.
Gentlemen:
We have acted as the Certifying Accountant for the aforementioned
Registrant for the fiscal year ended December 31, 1997. However, we have
resigned as the Registrant's Certifying Account for the fiscal year ended
December 31, 1998. This firm has been provided with the disclosures required by
Item 304(a)(1) of the Regulation SA-K made by the Registrant to the United
States Securities and Exchange Commission. Upon review of the disclosures and
statements contained in the Form 8-K, this firm agrees with such disclosures and
statements made by the Registrant pursuant to Item 304(a)(1) of Regulation S-K
and hereby consents to the inclusion of this letter as an exhibit to Form 8-K.
Sincerely,
Swart, Baumruk & Twohig, LLP
/s/ Harry J. Swart, CPA
717 East Oak Street
Kissimmee, FL 34744
(407) 847-7466 / FAX (407) 847-6641
