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): January 14, 2000
EXTEN INDUSTRIES, INC.
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(Exact name of registrant as specified in its charter)
DELAWARE 0-16354 52-1412493
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(State or other (Commission (I.R.S. Employer
jurisdiction of File Number) Identification No.)
incorporation)
9620 Chesapeake Drive, Suite 201
San Diego, California 92123
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (858) 496-0173
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ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
EXHIBIT 16 - Letter from J.H. Cohn, LLP to the
Securities and Exchange Commission
dated May 8, 2000.
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<PAGE>
SIGNATURE
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.
EXTEN INDUSTRIES, INC.
Date: May 12, 2000 By: /s/ W. Gerald Newmin
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W. Gerald Newmin,
Chief Executive Officer
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<PAGE>
EXHIBIT 16
[LETTERHEAD OF J. H. COHN, LLP]
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: (File No.0-16354)
Ladies and Gentlemen:
We were previously engaged as the principal independent accountants for
Exten Industries, Inc. and on March 2, 1999 we reported on the consolidated
financial statements of Exten Industries, Inc. and Subsidiaries ("Exten") as
of November 30,1998 and for the years ended November 30,1998 and 1997. We
have not been engaged to and, accordingly, we have not performed any auditing
procedures or issue or reissue any reports on the financial statements of
Exten subsequent to March 2,1999. On December 16,1999, we were informed that
we were dismissed as the principal accountants for Exten.
At the request of Exten, we have read the statements included pursuant to
Item 4 in its Form 8-K Current Report dated January 14, 2000, and we hereby
state that as of that date we agreed with the statements included in the
first paragraph and the first sentence of the third paragraph of Item 4 that
relate to our firm.
However, subsequent to January 14, 2000, we have been informed that Exten
reissued, and made certain adjustments to, the 1998 financial statements as
a result of the subsequent discovery of certain facts relating to the those
financial statements. Such adjustments were reported on by other independent
accountants. Since, as explained above, we were not engaged to, nor have we
performed any auditing procedures subsequent to March 2, 1999, we have not
performed any procedures related to the adjustments made to the 1998 financial
statements subsequent to March 2, 1999, and, accordingly, we cannot express
any opinion or any other form of assurance on such adjustments and we cannot
state whether we agree or disagree with the basis for making those adjustments.
/s/ J.H. Cohn
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J.H. COHN LLP
San Diego, California May 8, 2000
