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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON DC 20549
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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) January 7, 1997
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SEPTIMA ENTERPRISES, INC.
(Exact name of registrant as specified in its charter)
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Colorado 33-25126-D 85-0368333
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number Identification No.)
600 Sandtree Drive, Suite 212, Lake Park, Florida 33403
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code (561) 624-7299
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Not Applicable
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(Former Name or Former Address, if Changed Since Last Report)
Exhibit Index on Page 3
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Item 4. Changes in Registrant's Certifying Accountant
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By letter dated January 7, 1997, the Company notified the accounting firm
of Delisi, Henninger and Associates that they would not be retained as auditor
for the registrant for the year 1997.
Delisi, Henninger and Associates' report on the financial statements
prepared for the registrant for each of the last two fiscal years in the period
ended May 31, 1996, did not contain an adverse opinion or disclaimers of opinion
and were not qualified or modified as to audit scope, or accounting principles,
except as follows:
The Accountant's Report of Delisi, Henninger and Associates on the
financial statements of Septima Enterprises, Inc. as of and for the year
ended May 31, 1996, was modified to refer to uncertainties regarding the
final determination of a financing agreement and a marketing agreement
discussed in Notes B and K of the Notes to the Financial Statements in the
Form 10-KSB filed with the SEC on August 28, 1996.
The decision to replace Delisi, Henninger and Associates was recommended
and approved by the Board of Directors of the registrant due to the registrant's
headquarters being relocated to Lake Park, Florida.
During the period prior to the replacement of Delisi, Henninger and
Associates, there were no disagreements with that firm on any matter of
accounting principles or practices, financial statement disclosures, or auditing
scope or procedure which, if not resolved to the satisfaction of Delisi,
Henninger and Associates, would have caused Delisi, Henninger and Associates to
make reference to the matter in their reports.
There were no events of the nature described by subparagraph (v) of Item
304(a)(1) of Regulation S-K during the two fiscal years ended May 31, 1995, and
May 31, 1996, and the subsequent interim period prior to January 7, 1997.
On January 8, 1997, the registrant retained the services of McGladrey &
Pullen, LLP, 1555 Palm Beach Lakes Boulevard, West Palm Beach, Florida 33401, to
be its principal accountant to audit its financial statements.
At no time prior to retaining the services of McGladrey & Pullen, LLP had
the registrant or anyone on its behalf consulted with McGladrey & Pullen, LLP on
any matter, including matters that would be required to be reported by Item
304(2) of Regulation S-K.
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Item 7. Exhibit
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(c) Exhibit
Exhibit Number Exhibit Page
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16.1 Letter of Delisi, Henninger and 4
Associates regarding change in
certifying accountants
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.
SEPTIMA ENTERPRISES, INC.
Date: January 13, 1997 By: /s/ R. Edwin Morgan
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R. Edwin Morgan, President and CEO
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CERTIFIED PUBLIC ACCOUNTANTS
DELISI, HENNINGER AND ASSOCIATES BUSINESS DEVELOPMENT CONSULTANTS
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David S. Delisi, C.P.A. 235 HUMPHREY ROAD - SUITE 3
Martha Henninger, C.P.A. TWO PINEVIEW PLACE
----- GREENSBURG, PENNSYLVANIA 15601-4579
Catherine E. Heide, C.P.A. (412) 832-8585
FAX (412) 832-8590
January 10, 1997
Securities and Exchange Commission
450 - 5th Street, NW
Washington, D.C. 20549
Re: Septima Enterprises, Inc.
We have been furnished with a copy of the response to Item 4 of Form 8-K
for the event that occurred on January 7, 1997, to be filed by our former
client, Septima Enterprises, Inc. We agree with the statements made in response
to that item insofar as they relate to our firm.
Sincerely,
/s/ David S. Delisi
David S. Delisi
DSD/rjs
MEMBER PENNSYLVANIA AND AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
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