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U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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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) March 29, 1996
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BIKERS DREAM, INC.
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(Exact Name of Registrant as Specified in its Charter)
California 0-15501 33-0140149
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
1420 Village Way, Santa Ana, California 92705
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (714) 835-8464
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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
1. (i) The Registrant's former independent accountant, Lesley, Thomas,
Schwarz & Postma, Inc., was dismissed from that capacity on July 17, 1995,
pursuant to action recommended and approved by the Registrant's Board of
Directors.
(ii) The report by Lesley, Thomas, Schwartz & Postma, Inc., as
included on the financial statements of the Registrant for fiscal periods
ended December 31, 1993, December 31, 1994, and March 31, 1995, did not
contain any adverse opinion or disclaimer of opinion and was not qualified as
to audit scope or accounting principals.
(iii) During the Registrant's fiscal years ended December 31, 1994,
and the interim period March 31, 1995, there were no disagreements with the
former accountant on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure.
The Registrant requested the former accountant to furnish the
Registrant with a letter addressed to the Commission stating whether the
former accountant agrees with the statements made by Registrant in Item 4
hereof, and, if not, stating the respect in which the former accountant does
not agree, which letter is attached.
2. The Registrant engaged Coopers & Lybrand LLP as its new independent
accountant on July 17, 1995. Registrant did not consult with Coopers & Lybrand
LLP or any other accounting firm regarding the application of accounting
principles to a specified transaction , either contemplated or proposed, or the
type of opinion that might be rendered regarding Registrant's financial
statements, nor did Registrant consult with Coopers & Lybrand LLP with respect
to any accounting disagreement or any reportable event at any time prior to the
appointment of such firm.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
(c) Exhibits.
16.1 Letter from Lesley, Thomas, Schwarz & Postma, Inc., former
principal accountant for the Registrant.
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 thereunto duly authorized.
Dated: March 28, 1996 BIKERS DREAM, INC.
By: * /s/ REK
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Richard E. King, Jr.
Sescretary
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EXHIBIT 16.1
LESLEY, THOMAS, SCHWARZ & POSTMA, INC. LETTERHEAD
March 26, 1996
Securities and Exchange Commission
Washington D.C.
Lesley, Thomas, Schwarz & Postma, Inc., independent certified public
accountants, has served as auditors for Bikers Dream, Inc. from December 11,
1991 through July 17, 1995. There have been no disputes with management
regarding accounting or integrity issues. We understand Coopers & Lybrand
L.L.P. has been appointed as the successor auditors.
/S/ LESLEY, THOMAS, SCHWARZ & POSTMA, INC.
A Professional Accountancy Corporation
Newport Beach, California
