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) July 23, 1998
ADINA, INC.
(Exact Name of Registrant as Specified in its Charter)
Delaware 33-19435 75-2233445
(State of (Commission (IRS Employer
Incorporation) File Number) Identification No.)
2415 Midway Road, Suite 121, Carrollton, Texas 75006
(Address of Principal Executive Offices)
Registrant's telephone number, including area code:(972)733-3005
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ITEM 4. Changes in Registrant's Certifying Accountant
Michael Zinn, CPA has been dismissed as the Company's independent
auditors effective July 23, 1998. The change was approved by the
Board of Directors. During the past two years the accountant's
report on the financial statements of the Registrant did not
contain an adverse opinion or a disclaimer of opinion nor was it
qualified or modified to uncertainty, audit scope or accounting
principles.
During the past two years, and the interim period ending July 23,
1998, there were no disagreements between the Company and the
auditors regarding any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or
procedure or any other reportable event. The Registrant is
filing an amended letter from Mr. Zinn addressed to the
Securities and Exchange Commission stating that he agrees with
the above amended statements.
Larry O'Donnell, CPA has been appointed effective July 23, 1998
to act as the auditor for the Company.
ITEM 7. Exhibits
a) Letter from Accountant
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 thereunto duly authorized.
ADINA, INC.
By: /s/ Daniel Wettreich
Daniel Wettreich
President
Dated: August 5, 1998
MICHAEL W. ZINN, INC.
CERTIFIED PUBLIC ACCOUNTANT
5930 McCommas Blvd., DALLAS, TEXAS 75206
TELEPHONE (214) 821-2369
August 4, 1998
Securities and Exchange Commission
350 5th Street N.W.
Washington, D.C. 20549
RE: Adina, Inc. -
Amended Form 8-K
Gentlemen:
We were previously accountants for the above named Registrant and
reported on the consolidated financial statements of Adina, Inc.
and Consolidated Subsidiaries as of and for the year ended April
30, 1997. On July 23, 1998, were dismissed as the principal
accountant. We have reviewed the amended Form 8-K and agree with
the amended statements as there were no reportable events during
the last fiscal two years or the interim period.
Sincerely,
/s/ Michael Zinn, CPA
Michael Zinn, CPA
