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): APRIL 19, 1997
SIERRA-ROCKIES CORPORATION
- -----------------------------------------------------------------------------
(Exact Name of Registrant as Specified in Charter)
Colorado 0-19644 33-0300193
- -----------------------------------------------------------------------------
(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
Holly Sugar Building, Ste. 330, 2 N. Cascade Ave., Colorado Springs, CO, 80903
- -----------------------------------------------------------------------------
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including Area Code: 719/520-1800
------------
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(A) Company dismissed its previous independent auditors, Grant, Thornton LLP,
in August of 1996, and filed its 8-K and 8-Ka with respect thereto in a
timely fashion.
(B) New Independent Accountant. On the 19th day of April, 1997, the Board
of Directors of the Company elected Cordovano & Company, 201 Steele Street,
Suite 300, Denver, CO, 80206, as its new independent accountant.
Mr. Cordovano will audit the Company's financial statements for the fiscal
year ending December 31, 1996, and will assist the Company in the preparation
of its Form 10-KSB for such period. In the two most recent fiscal years and
through the 19th day of April, 1997, the Company has not consulted with
Mr. Cordovano on items which concerned the submect matter of a disagreement or
reportable event with Grant, Thornton LLP (as described in Regulation SB,
Item 304(a)(2).
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(A) Financial Statements. Not applicable.
(B) Proforma Financial Information. Not applicable.
(C) Exhibits. Not applicable.
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 hereunto duly authorized.
Date: April 19, 1997
--------------
SIERRA-ROCKIES CORPORATION
By: /s/ J. Royce Renfrow
____________________________________
J. ROYCE RENFROW
Corporate Secretary / General Counsel