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 (Date of earliest event reported) May 16, 1996
ART CARDS, INC.
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(Exact name of registrant as specified in its charter)
Colorado 33-17229-D 84-0978589
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(State or other jurisdiction (Commission File No.) (I.R.S. Employer
of incorporation) Identification No.)
933 Pearl Street, Denver, Colorado 80203
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(Address of principal executive offices)
Registrant's telephone number including area code: (303) 831-9335
4 Total Pages
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Item 8. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
(a) On May 16, 1996, the Company retained the firm of Janet Loss, C.P.A.,
P.C. to serve as the Company's principal independent accountants in place of
Mitchell o Finley and Company, P.C., which had served in that capacity for the
two fiscal years ended December 31, 1993. On June 7, 1996, the Company advised
Mitchell o Finley and Company, P.C. that the Company was terminating Mitchell o
Finley and Company, P.C. as the Company's principal independent accountants as
of May 16, 1996.
(b) There were no disagreements during the Company's two fiscal years ended
December 31, 1993, or any interim period subsequent thereto between the Company
and Mitchell o Finley and Company, P.C. on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure
which, if not resolved to the satisfaction of Mitchell o Finley and Company,
P.C., would have caused Mitchell o Finley and Company, P.C. to make reference in
its reports to the subject matter of such disagreement.
(c) The opinions of Mitchell o Finley and Company, P.C. on the Company's
financial statements for the fiscal years ended December 31, 1993 and 1992,
contained no adverse opinion or disclaimer of opinion, nor were such opinions
qualified as to uncertainty, audit scope or accounting principles, except that
such opinions raised substantial doubt about the Company;s ability to continue
as a going concern.
(d) The decision to change accountants was not approved by the Company's
Board of Directors or any committee thereof.
Item 7. FINANCIAL STATEMENTS AND EXHIBITS.
(a) Financial Statements--Not Applicable.
(b) Exhibits.
(16) Letter on Change in Certifying Accountant.
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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 hereunto duly authorized.
Date: June 11, 1996
ART CARDS, INC.
By /s/ Richard H. Miller,
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Richard H. Miller, President
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EXHIBIT INDEX
Exhibit Description Page No.
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16 Letter on Change in Certifying Accountant 5
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June 10, 1996
United States Securities and
Exchange Commission
450 Fifth Street, N.W.
Washington, D. C. 20549
Gentlemen:
We have reviewed and agree with the comments in Item 4 of Art Cards, Inc's
Current Report on Form 8-K dated May 16, 1996.
/s/ Mitchell Finley and Company, P.C.
Mitchell . Finley and Company, P.C.
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