INFINITY INC
8-K, 1999-05-12
OIL & GAS FIELD SERVICES, NEC
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<PAGE>
                      SECURITIES AND EXCHANGE COMMISSION
                                WASHINGTON, D.C.


                                   FORM 8-K

                                CURRENT REPORT



                      Pursuant to Section 13 of 15(d) of the
                         Securities Exchange Act of 1934





                                   May 5, 1999
                 ------------------------------------------------
                 Date of Report (date of earliest event reported)





                                  INFINITY, INC.
               ----------------------------------------------------
               Exact name of Registrant as Specified in its Charter



         Colorado                  0-17204                 84-1070066
- ---------------------------    ---------------    ---------------------------
State or Other Jurisdiction    Commission File    IRS Employer Identification
     of Incorporation              Number                   Number



                   211 West 14th Street, Chanute, Kansas  66720
           -----------------------------------------------------------
           Address of Principal Executive Offices, Including Zip Code




                                (316) 431-6200
               --------------------------------------------------
               Registrant's Telephone Number, Including Area Code











<PAGE>
ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.

      (a)  On May 5, 1999, Mayer Hoffman McCann L.C. resigned as the
independent accountants of Infinity, Inc. (the "Registrant").  In addition, on
May 7, 1999, Sartain Fischbein & Co. was engaged as the Registrant's new
independent accountants.

      (b) Mayer Hoffman McCann L.C.'s report on the Registrant's financial
statements for the fiscal years ended March 31, 1997 and March 31, 1998
contained no adverse opinion or disclaimer 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
Sartain Fischbein & Co.  The Registrant has an audit committee which also
approved the decision to engage the new independent accountants.

      (d) In connection with the prior audits for the fiscal years ended March
31, 1997 and March 31, 1998, and from March 31, 1998 to May 5, 1999, there
have been no disagreements with Mayer Hoffman McCann L.C. on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure.

      (e) The Registrant did not consult with Sartain Fischbein & Co. 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 Mayer Hoffman McCann L.C. review
the disclosures contained herein 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 Mayer Hoffman McCann L.C.



                                 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.

                                   INFINITY, INC.



Dated: May 11, 1999                By:/s/ Stanton E. Ross
                                      Stanton E. Ross, President



MAYER HOFFMAN McCANN, L.C.
Certified Public Accountants
420 Nichols Road
Kansas City, MO  64112
(816) 968-1000
Fax (816) 531-7695


Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C.  20549

Gentlemen:

We have read and agree with the comments in Item 4 of Form 8-K of Infinity,
Inc. (A Colorado Corporation) dated May 5, 1999.


/s/ Mayer Hoffman McCann L.C.

Kansas City, Missouri
May 10, 1999









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