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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
Date of Report: November 13, 1997
MONUMENT RESOURCES, INC. AND SUBSIDARIES
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(Exact name of registrant as specified in its charter)
Colorado 33-15528-D 84-1028449
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(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification No.)
incorporation)
P.O. Box 1450, Castle Rock, CO 80104
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(Address of principal executive offices, including Zip Code)
Registrant's telephone number, including area code: 303-688-3993
Not Applicable
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(Former name or former address, if changed since last report
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ITEM 4. CHANGES IN ACCOUNTANTS
(a) On November 13, 1997, Monument Resources, Inc. (the "Registrant")
engaged Gordon, Hughes & Banks, LLP, CPA'S as its independent accountants for
the fiscal year ended September 30, 1997. Also on November 13, 1997, Holben,
Boak, Cooper & Co., resigned as the Registrant's independent accountants due
to the pending dissolution of that accounting firm.
(b) Holben, Boak, Cooper & Co.'s reports on the Registrant's financial
statements for the fiscal years ended September 30, 1996 and 1995 contained no
adverse opinion or disclalimer of opinion nor were they qualified as to
uncertainty, audit scope or accounting principles.
(c) The Registrant's Board of Directors made the decision to engage
Gordon, Hughes & Banks, LLP, CPA's. The Registrant has no audit or similar
committee.
(d) In connection with the prior audits for the fiscal years ended
September 30, 1996 and 1995 and during the interim period from September 30,
1996 to November 13, 1997, there have been no disagreements with Holben, Boak,
Cooper & Co. on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure.
(e) The Registrant did not consult with Gordon, Hughes & Banks, LLP,
CPA's with regard to any matter concerning the application of accounting
principles to any specific transactions, either completed or proposed, or the
type of audit opinion that might be rendered with respect to the Registrant's
financial statements.
(f) The Registrant has requested that Holben, Boak, Cooper & Co.
review the disclosure and that firm has been given an opportunity to furnish
the Registrant with a letter addressed to the Commission containing any new
information, clarification of the Registrant's expression of its views, or the
respect in which it does not agree with the statements made by the Registrant
herein. Such letter is filed as an exhibit to this Report.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND
EXHIBITS.
(a) EXHIBITS.
Exhibit 16. Letter from Holben, Boak, Cooper & Co.
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, hereunto duly authorized.
Date: November 13, 1997 MONUMENT RESOURCES, INC.
By:/s/ A.G. Foust
A.G. Foust, President
HOLBEN, BOAK, COOPER & CO.
Certified Public Accountants
Professional Corporation
1720 S. Bellaire Street, Suite 500
Denver, Colorado 80222
(303) 759-2727 FAX (303) 759-2728
Securities and Exchange Commission
450 5th Avenue, N.W.
Washington, D.C. 20549
Gentlemen:
We have read and agree with the comments in Item 4 of Form 8-K of Monument
Resources, Inc. dated November 13, 1997.
/s/ Holben, Boak, Cooper & Co.
Holben, Boak, Cooper & Co.
Denver, CO
November 14, 1997
