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
Commission File Number 0-15454
Date of Report (Date of earliest event reported): August 22, 1995
TANGRAM ENTERPRISE SOLUTIONS, INC.
(Exact name of registrant as specified in its charter)
Pennsylvania 23-2214726
(State or other jurisdiction (I.R.S.Employer Identification No.)
incorporation or organization)
5511 Capital Center Drive, Suite 400
Raleigh, NC 27606
(Address of principal executive offices)
(919) 851-6000
(Registrant's telephone number, including area code)
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Item 4. Change in Registrant's Certifying Accountant
Pending approval of the Board of Directors at the meeting on September
14, 1995, the Company intends to retain Ernst and Young LLP as its
independent public accountants, replacing KPMG Peat Marwick ("KPMG"), the
former independent public accountants.
(a) Previous independent accounts.
(i) The former accountants, KPMG, were dismissed August 22, 1995.
(ii) The reports of KPMG on the financial statements for the past
two fiscal years contained no adverse opinion or disclaimer
of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principle.
(iii) The registrant's Board of Directors will vote on the change
of independent accountants at the September 14 meeting.
(iv) In connection with its audits for the two most recent fiscal
years and through August 22, 1995, there have been no
disagreements with KPMG on any matter of accounting
principles or practices, financial statement disclosure, or
auditing scope of procedure, which disagreements if not
resolved to the satisfaction of KPMG would have caused them
to make reference thereto in their report on the financial
statements for such years.
(v) During the two most recent fiscal years and through
August 22, 1995, there have been no reportable events as
defined in Regulation S-K Item 304(a)(1)(v).
(vi) The Registrant has requested that KPMG furnish it with a
letter addressed to the Securities and Exchange Commission
stating whether or not it agrees with the above statements.
(Will complete when receive letter from KPMG)
Item 7. Financial Statements and Exhibits.
(a) Financial statements of businesses acquired - Not applicable
(b) Pro forma financial information - Not applicable
(c) Exhibits
16.1 Letter re change in certifying accountant from KPMG
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SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of
1934, the registrant has duly caused this report to be signed on its behalf
by the undersigned thereunto duly authorized.
Tangram Enterprise Solutions, Inc.
(Registrant)
Date August 29, 1995 /s/Nancy M Dunn
Nancy M. Dunn
Vice President of Finance and
Chief Financial Officer
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INDEX OF EXHIBITS FILED WITH THIS REPORT
Exhibit No. Description Page
16.1 Letter from KPMG 5
Exhibit 16.1
August 29, 1995
Securities and Exchange Commission
Washington, DC 20549
Ladies and Gentlemen:
We were previously principal accountants for Tangram Enterprise Solutions,
Inc., and under the date of February 23, 1995, we reported on the financial
statements of Tangram Enterprise Solutions, Inc. as of and for the years
ended December 31, 1994 and 1993. On August 22, 1995, our appointment as
principal accountants was terminated. We have read Tangram Enterprise
Solutions, Inc.'s statements under Item 4 of its Form 8-K dated August 29,
1995, and we agree with such statements, except that we are not in the
position to agree or disagree with Tangram Enterprise Solution, Inc.'s
statement regarding its intention to retain Ernst & Young LLP as its
independent public accountants.
Very truly yours,
/s/ KPMG Peat Marwick LLP
KPMG PEAT MARWICK LLP
