SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of
1934.
Date of Report (Date of earliest event reported): April 10, 1997
PetHealth Systems, Inc.
(formerly Triangle, Inc.)
(Exact name of registrant as specified in its charter)
Colorado 33-25253 93-0969365
(State or other Commission File (IRS Employer
Jurisdiction of Number) Identification No.)
444 Madison Avenue, Suite 1710
New York, NY 10022
Address of Principal
(Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (212) 750-7878
Stephen E. Rounds
Attorney at Law
4635 East Eighteenth Ave.
Denver, Colorado 80220
Tel. 303.377.6997
Fax 303.377.0231
April 11, 1997
Securities and Exchange Commission
Division of Corporation and Finance
450 5th Street, NW
Washington, DC 20549
Attn:Ann McConnell
Small Business Group
Re: PetHealth systems, Inc. (formerly PetHealth Systems, Inc.)
SEC File No. 000-22151
Report on Form 8-K/A (Item 4)
Ladies and Gentlemen:
Enclosed for filing is a copy of the registrant's Form 8-k/a
which files as an exhibit a copy of the former audit firm's letter
of concurrence with the registrant's disclosure under Item 4 of the
initial Form 8-K.
If there are questions regarding this matter, please advise
the undersigned immediately. Thank you.
Yours Sincerely,
/s/ Stephen E. Rounds
Stephen E. Rounds
SER/gl
Enc.
cc: client<PAGE>
Schmidt + Associates, P.C.
7100 E. Belleview Ave. Suite 307
Greenwood Village, CO 80111
April 10, 1997
United States Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: PetHealth Systems, Inc. (File No. 33-25253)
(formerly Triangle, Inc.)
Ladies and Gentlemen:
The undersigned Schmidt + Associates, P.C., previously acted as
independent accountants to audit the financial statements of
PetHealth Systems, Inc., formerly known as Triangle, Inc. (The
"Company"). We are no longer acting as independent accountants to
the Company.
This letter will confirm that we have reviewed Item 4. Of the
Company's Form 8-K dated March 20, 1997, captioned "CHANGES IN
REGISTRANT'S CERTIFYING ACCOUNTANTS" and that we agree with the
statements made therein as they relate to us.
We hereby consent to the filing of this letter as an exhibit to the
foregoing report on Form 8-K.
Dated this 20th day of March, 1997.
Sincerely,
/s/Schmidt + Associates, P.C.
Schmidt + Associates, P.C.
<PAGE>
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.
PetHealth Systems, Inc.
(Registrant)
By:/s/Ted A. Sprinkle, Jr.
Name:Ted A. Sprinkle, Jr.
Title:President and
Chief Executive Officer
Dated: April 11, 1997
