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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) August 29, 1995
DYNA GROUP INTERNATIONAL, INC.
(Exact name of registrant as specified in its charter)
Nevada 0-17385 87-0404753
(State of (Commission (I.R.S. Employer
Incorporation) File No.) Identification No.)
1801 West 16th St., Broadview, Illinois 60153
(Address of principal executive offices) (Zip Code)
Registrant's telephone number including area code:
(708) 450-9200
N/A
(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
Dyna Group International, Inc., (the "Company") has dismissed Arthur
Andersen LLP its independent public accountants, effective August 29, 1995.
In connection with the audits of the two most recent fiscal years, and
during the interim period prior to the dismissal, there have been no
disagreements with the former accountants on any matter or accounting principle
or practice, financial statement disclosure, or auditing scope or procedure.
The former accountants report on the financial statements of the
Company for each of the past two years was unqualified.
The Company has engaged BDO Seidman, LLP as its new independent public
accountants effective with the dismissal of its former accountants. During the
Company's two most recent fiscal years and during the interim period prior to
engagement, there have been no consultations with the newly engaged accountants
with regard to either the application of accounting principle as to any
specific transaction, either completed or proposed; the type of audit opinion
that would be rendered on the Company's financial statements; or any matter of
disagreements with the former accountants.
The Company's Board of Directors approved management's recommendation
to change accountants.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
C. Exhibits:
16.1 Former Accountants Letter
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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.
DYNA GROUP INTERNATIONAL, INC.
-----------------------------------
(Registrant)
Date: August 29, 1995 By: /s/ Thomas J. Heslinga
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Thomas J. Heslinga
Controller/Treasurer
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EXHIBIT INDEX
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<TABLE>
Exhibit
Number Description
- ------- -------------
<S> <C>
16.1 Former Accountants Letter
</TABLE>
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[ARTHUR ANDERSEN LETTERHEAD]
Exhibit 16.1
September 5, 1995
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4, Paragraphs 1, 2, 3 and 5, included in the attached Form 8-K
dated August 29, 1995, of Dyna Group International, Inc. filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein.
Very truly yours,
Arthur Andersen LLP
