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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
_______________________
F O R M 8 - K
CURRENT REPORT
Pursuant to Section 13 or 15 (d)
of the
Securities Exchange Act of 1934
Date of Report: September 9, 1997
HOLIDAY RV SUPERSTORES, INCORPORATED
FLORIDA
0-16448 59-1834763
(Commission File No.) (I.R.S. Employer I.D. No.)
Sand Lake West Executive Park
7851 Greenbriar Parkway
Orlando, Florida 32819
Telephone # (407) 363-9211
Fax # (407) 363-2065
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Item 4. Changes in Registrant's Certifying Accountant
a. Effective August 18, 1997, Holiday RV Superstores,, Incorporated
("Holiday") dismissed it's prior independent accountant, BDO
Seidman, LLP, as reported on Form 8-K dated August 21, 1997.
b. Effective September 9, 1997, Holiday RV Superstores, Incorporated
engaged Coopers and Lybrand, LLP as its new independent
accountant. During the Company's two most recent years and
through August 18, 1997, the Company has not (1) consulted with
Coopers and Lybrand, LLP on items which concerned the application
of accounting principles to a specified transaction, either
completed or proposed; or the type of audit opinion that might be
rendered on the Company's financial statements; or (2) received
from Coopers and Lybrand, LLP either a written report or received
oral advice on any important factor considered by the registrant
in reaching a decision as to any accounting, auditing or
financial reporting issue.
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SIGNATURES
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 hereunto duly authorized.
HOLIDAY RV SUPERSTORES, INCORPORATED
By: /S/ W. Hardee McAlhaney
---------------------------------
W. Hardee McAlhaney
Vice President
Dated: September 9, 1997
