<PAGE>
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): May 15, 1996
Sun Harbor Financial Resources, Inc.
- --------------------------------------------------------------------------------
(Exact Name of Registrant as Specified in Charter)
Delaware 033-27508-LA 33-0338441
- --------------------------------------------------------------------------------
(State or Other Jurisdiction (Commission IRS Employer
of Incorporation) File Number) Identification No.)
5001 East Commercenter Drive, Suite 245, Bakersfield, California 93309
- --------------------------------------------------------------------------------
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code (805) 637-1000
------------------------------
4275 Executive Square, Suite 800, La Jolla, California 92037
--------------------------------------------------------------------
(Former Name or Former Address, if Changed Since Last Report)
<PAGE>
ITEM 1. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
On June 15, 1996, the Board of Directors of Sun Harbor Financial Resources,
Inc. (the "Company") were informed that the Company's auditor, Cashuk, Wiseman,
and Goldberg, C.P.A.s were resigning as the Company's independent auditors.
The Company has had no prior disagreement and has no outstanding
disagreement with Cashuk, Wiseman, and Goldberg. The Company did not receive
any adverse opinion or disclaimer of opinion or modification from Cashuk,
Wiseman, and Goldberg and none have been requested at any time since inception
of Cashuk, Wiseman and Goldberg's engagement by the Company. The Company has
enjoyed a good relationship with Cashuk, Wiseman, and Goldberg. A letter from
Cashuk, Wiseman, and Goldberg is attached to this filing.
On June 15, 1996 the Company's Board of Directors voted to appoint Lawrence
P. Rub, C.P.A. as the Company's auditor for the year ending December 31, 1996.
A letter from Lawrence P. Rub, C.P.A., accepting the appointment effective June
16, 1996 is attached to this filing.
2
<PAGE>
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.
SUN HARBOR FINANCIAL RESOURCES, INC.
Date: June 25, 1996 /S/ DAVID A. LANGILL
----------------- --------------------------
David W. Langill, Director
3
<PAGE>
Exhibit 16(a)
CASHUK, WISEMAN, AND GOLDBERG, C.P.A.
3333 Camino Del Rio South, Suite 230
San Diego, California 92108
(619-563-0145)
June 13, 1996
Board of Directors
Sun Harbor Financial Resources, Inc.
5001 Commercenter Drive, Suite 245
Bakersfield, California 93309
RE: RESIGNATION AS INDEPENDENT AUDITORS
-----------------------------------
Gentlemen:
Please let this letter serve as our resignation as independent auditors of
Sun Harbor Financial Resources, Inc. (the "Company") effective upon your receipt
of this letter.
In connection with our resignation, we acknowledge and agree that there
have been no disagreements between our firm and the Company and none are
outstanding at this time.
We have read the attached Form 8-K to be filed by the Company in connection
with our resignation and we agree with the statements presented therein.
We have enjoyed working with the Company and we appreciate your
cooperation.
Sincerely,
/s/ CASHUK, WISEMAN AND GOLDBERG
CASHUK, WISEMAN, AND GOLDBERG
4
<PAGE>
Exhibit 16(b)
LAWRENCE P. RUB, C.P.A.
3130 Ellerslie Court
Glenwood, Maryland 21738
(410-489-5354)
June 22, 1996
Board of Directors
Sun Harbor Financial Resources, Inc.
50001 East Commercenter Drive, Suite 245
Bakersfield, California 93309
To the Board of Directors:
My office will accept the position of auditor for Sun Harbor Financial
Resources, Inc. effective June 16, 1996.
Sincerely yours,
/s/LAWRENCE P. RUB
Lawrence P. Rub
Certified Public Accountant
5
