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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
AMENDMENT NO. 2 TO
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
FEBRUARY 23, 1999
Date of Report (Date of earliest event reported)
MOUNTAIN STATES GUARANTY MORTGAGE COMPANY
(Exact Name of Registrant as Specified in Charter)
COLORADO 033-19863 84-1075984
(State or Other Jurisdiction (Commission (I.R.S. Employer
of Incorporation) File Number) Identification No.)
140 EAST 19TH AVENUE, SUITE 700, DENVER COLORADO 80203
(Address of principal executive offices) (Zip Code)
(303) 863-1900
(Registrant's telephone number, including area code)
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Item 4. Changes in Registrant's Certifying Accounts
Deloitte & Touche, LLP was previously the principal accountants for
Mountain States Guaranty Mortgage Company (the "Company"). On February 23,
1999, that firm's appointment as principal accountants was terminated and Hein
& Associates, LLP was engaged as principal accountants to audit the accounts of
the Company for the year ending December 31, 1998. The decision to change
accountants was recommended by the Board of Directors of the Company.
In connection with the registrant's two most recent fiscal years and
the subsequent interim period preceding Deloitte & Touche LLP's termination
including the audits of the fiscal years ended December 31, 1996 and December
31, 1997, there were no disagreements through February 23, 1999 with Deloitte &
Touche, LLP on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which disagreements, if
not resolved to their satisfaction, would have caused them to make reference in
connection with their opinion to the subject matter of the disagreement.
The audit reports of Deloitte & Touche, LLP on the consolidated
financial statements of the Company as of and for the years ended December 31,
1997 and December 31, 1996 did not contain any adverse opinion or disclaimer of
opinion or was qualified or modified as to uncertainty, audit scope or
accounting principles.
Item 7. Financial Statements and Exhibits
c. Exhibits
16. Letter from Deloitte & Touche, LLP re change in certifying
accountant.
Signature
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 thereunto duly authorized.
MOUNTAIN STATES GUARANTY MORTGAGE COMPANY
(Registrant)
Dated: February 23, 1999 By: Harold C. Jones
Vice President/Treasurer
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EXHIBIT INDEX
Exhibit No. Description
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16 Letter from Deloitte & Touche, LLP
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EXHIBIT 16
[DELOITTE & TOUCHE LOGO]
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DELOITTE & TOUCHE LLP Telephone: (303) 292-5400
Suite 3600 Facsimile: (303) 312-4000
555 Seventeenth Street
Denver, Colorado 80202-3942
February 23, 1999
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of the revised Form 8-K of
Mountain States Guaranty Mortgage dated February 23, 1999.
Yours truly,
/s/ Deloitte & Touche LLP
