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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: August 21, 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 certifying accountant, BDO
Seidman, LLP ("BDO"). BDO's report on Holiday's financial statements during the
two most recent fiscal years preceding the date hereof contained no adverse
opinion or a disclaimer of opinions, and was not qualified as to uncertainty,
audit scope or accounting principles. The decision to change accountants was
approved by Holiday's Board of Directors.
During the last two fiscal years and the subsequent interim periods to
the date hereof, there were no disagreements between Holiday and BDO on any
matters of accounting principles or practices, financial statement disclosure,
or auditing scope or procedure, which disagreements, if not resolved to the
satisfaction of BDO, would have caused it to make a reference to the subject
matter of the disagreements in connection with its reports.
None of the "reportable events" described in Item 304(a) (1) (ii) of
Regulation S-K of the Securities Exchange Act of 1934 occurred with respect to
Holiday within the last two fiscal years, and the subsequent interim period to
the date hereof.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
Exhibit 16 - The exhibit is the response letter of BDO Seidman, LLP to
the reported event listed in Item 4. of this report.
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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
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W. Hardee McAlhaney
Vice President
Dated: August 20, 1997
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Exhibit 16
BDO SEIDMAN, LLP
ACCOUNTANTS AND CONSULTANTS
201 S. ORANGE AVE., SUITE 950
ORLANDO, FL 32801-3421
August 21, 1997
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We were previously independent public accountants for Holiday RV Superstores,
Inc. On August 21, 1997 our appointment as auditors for the Company was
terminated. We have read and agree with the contents in Item 4a of Form 8-K
of Holiday RV Superstores, Inc. dated August 21, 1997.
Very truly yours,
/S/ BDO Seidman, LLP
BDO Seidman, LLP
