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 earliest event reported: May 29, 1998
TV COMMUNICATIONS NETWORK, INC.
(a Colorado Corporation)
Commission file number 0-18612
I.R.S. Employer Identification Number 84-1062555
10020 E. Girard Avenue, #300
Denver, Colorado 80231
Telephone: (303) 751-2900
Investor relations contact:
Dennis J. Horner, Vice President of Finance
10020 E. Girard Avenue, #300
Denver, Colorado 80231
Telephone: (303) 751-2900
Item 4. Changes in Registrant's Certifying Accountant
On June 2, 1998, the Registrant hired as its certifying
accountants the firm of Ehrhardt Keefe Steiner & Hottman,
P.C. ("EKS&H"). EKS&H had resigned from that position on
March 30, 1998.
On March 31, 1998, the Registrant's certifying accountants,
Ehrhardt Keefe Steiner & Hottman PC ("EKS&H"), resigned
from their representation of the Registrant because EKS&H
did not have adequate manpower to perform the audit
according to the mutually acceptable audit schedule.
As of April 6, 1998, the Registrant and EKS&H were still
discussing a new audit schedule pursuant to which the
Registrant may rehire the services of EKS&H.
On May 29, 1998, the Registrant and EKS&H arrived at a
mutually acceptable audit schedule and the Registrant re-
engaged EKS&H as their certifying accountants. During the
period from March 31, 1998 to June 2, 1998, the Registrant
had no disagreements with EKS&H on any matter of accounting
principles or practice, financial statement disclosures or
auditing scope or procedure.
EKS&H has been the Registrant's certifying accountants for
the two most recent fiscal years ended March 31, 1997, and
March 31, 1996, and issued reports on the Registrant's
financial statements for those years. EKS&H is currently
auditing the Registrant's financial statements for the
fiscal year which ended March 31, 1998.
Neither of EKS&H's reports on the Registrant's financial
statements for the past two years: (1) contained an adverse
opinion or a disclaimer of opinion; or (2) was qualified or
modified as to uncertainty, audit scope, or accounting
principles.
During the Registrant's two most recent fiscal years and
the subsequent interim period preceding EKS&H's resignation
and rehiring, the registrant had no disagreements with
EKS&H on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the
satisfaction of EKS&H, would have caused it to make
reference to the subject matter of the disagreements in
connection with its report.
The Registrant has provided EKS&H with a copy of this
disclosure and requested EKS&H to furnish it with a letter
addressed to the Securities and Exchange Commission stating
whether it agrees with the above statements.
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.
TV COMMUNICATIONS NETWORK, INC.
Date: June 2, 1998
/ss/Omar A. Duwaik
Omar A. Duwaik
PRESIDENT/CEO
/ss/Dennis J. Horner
Dennis J. Horner
VICE PRESIDENT/TREASURER
June 8, 1998
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the Company's statements included under Item 4
of its Form 8-K/A dated June 2, 1998 and we agree with such
statements.
Very truly yours,
/ss/Ehrhardt Keefe Steiner & Hottman, PC
Ehrhardt Keefe Steiner & Hottman, PC
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