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
August 14, 1996
Date of Report (Date of earliest event reported) _______________________________
S.O.I. INDUSTRIES, INC.
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(Exact name of registrant as specified in its charter)
Delaware
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(State or other jurisdiction of incorporation)
1-12572 59-2158586
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(Commission File Number) (IRS Employer Identification No.)
16910 Dallas Parkway, Suite 100, Dallas, Texas 75248
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(Address of principal executive offices) (Zip Code)
AC 214/248-1922
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.
I.
The accounting firm of Coopers & Lybrand, L.L.P., the independent accountants
for the Registrant, were dismissed on August 14, 1996.
During the fiscal year ended June 30, 1996 and the interim period subsequent to
June 30, 1996, there have been no disagreements with Coopers & Lybrand, L.L.P.
on any matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedure or any reportable events.
Coopers & Lybrand, L.L.P.'s report on the financial statements for the fiscal
year ended June 30, 1995 contained no adverse opinion or disclaimer of opinion
and was not qualified or modified as to uncertainty, audit scope or accounting
principles.
The Registrant has requested that Coopers & Lybrand, L.L.P., furnish it with a
letter addressed to the Securities and Exchange Commission stating whether it
agrees with the above statements.
II.
Due to the fact that the accounting firm Coopers & Lybrand, L.L.P., the
independent accountants for the Registrant, was dismissed as of August 14, 1996,
the Registrant engaged the accounting firm of S.W. Hatfield + Associates as
independent accountants for the Registrant, effective as of August 14, 1996.
During the fiscal years ended June 30, 1996 and the interim period subsequent to
June 30, 1996, there have been no consultations with S.W. Hatfield + Associates
on any matter of accounting principles to a specific transaction, either
completed or proposed; or the type of audit opinion that might be rendered on
the Registrant's financial statements.
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SIGNATURE
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.
S.O.I. INDUSTRIES, INC.
/s/ Kevin B. Halter
By: _________________________________
Kevin B. Halter, President
Dated: August 21, 1996
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