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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) April 30, 1998
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Creative Master International, Inc., formerly Davin Enterprises, 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)
33-18521-NY 11-2854355
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(Commission File Number) (IRS Employer Identification No.)
Casey Ind. Bldg., 8th Floor, 18 Bedford Rd., Taikoktsui, Kowloon, Hong Kong
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(Address of principal executive offices) (Zip Code)
461 Beach 124 Street, Belle Harbor , New York 11694
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(Former name or former address) (Zip Code)
Registrant's telephone number, including area code: (852) 2396-0147
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Page 1 of 4 pages
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
1. Effective April 30, 1998, Greenberg & Company, LLC.
("Greenberg") resigned as the principal independent accountants of the Company.
The Company's Board of Directors approved the appointment of Arthur Andersen &
Co. as its new independent accountants on April 30, 1998.
Greenberg's report on the Company's financial statements for
the past two years did not contain an adverse opinion or disclaimer, or was
modified as to uncertainty, audit scope or accounting principles. There were no
disagreements with Greenberg on any matter of accounting principles, or
financial statements or auditing scope or procedure.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c) Exhibits
16. Letter from Greenberg & Company, LLC. to the
SEC.
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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 thereunto duly authorized.
Dated: May 5, 1998 CREATIVE MASTER INTERNATIONAL, INC.
By: /s/ Carl Ka Wing Tong
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Carl Ka Wing Tong
Chief Executive Officer and President
Securities and Exchange Commission
450 5th Street, NW
Washington, DC 20549
Gentlemen:
We have read and agree with the comments in Item 4 of Form 8-K of Creative
Master International, Inc. (formerly Davin Enterprises, Inc.) dated April
30, 1998.
/S/ Greenberg & Company LLC, CPA's
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Greenberg & Company LLC, CPA's
Springfield, NJ 07081
May 7, 1998
