UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 AND 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
DECEMBER 17, 1997
Date of Report (Date of earliest event reported)
SA TELECOMMUNICATIONS, INC.
Exact Name of Registrant as Specified in its Charter)
DELAWARE 0-18048 75-2258519
(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
1600 PROMENADE CENTER, 15TH FLOOR
RICHARDSON, TX 75080
(Address of Principal Executive Offices)(Zip Code)
(972) 690-5888
(Registrant's Telephone Number, Including Area Code)
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(Former Name or Former Address, if Changed Since Last Report)
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ITEM 4. CHANGES IN ACCOUNTANTS.
Price Waterhouse LLP, formerly independent accountants for the Registrant,
resigned as auditor on December 17, 1997.
During the last two fiscal years, and any subsequent interim period through
December 17, 1997, no disagreements existed between the Registrant and Price
Waterhouse LLP on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope of procedure, which disagreements if not
resolved to the satisfaction of the former accountant, would have caused it to
make reference in connection with its report on the financial statements to the
subject matter of the disagreements, nor have there been any reportable events
(as defined under Regulation S-K Item 304).
The reports of Price Waterhouse LLP on the financial statements for the
past two fiscal years contained no adverse opinion or disclaimer of opinion and
were not qualified or modified as to uncertainty, audit scope or accounting
principle.
ITEM 8. EXHIBITS
One, Exhibit "A", Price Waterhouse LLP letter to Securities and Exchange
Commission dated December 23, 1997.
1. Former Accountant's letter
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
SA TELECOMMUNICATIONS, INC.
DATE: December 17, 1997 BY: /s/ Albert B. Gordon, Jr.
--------------------------
Albert B. Gordon, Jr.
Chief Executive Officer
EXHIBIT "A"
December 23, 1997
Price Waterhouse LLP
2001 Ross Avenue, Suite 1800
Dallas, Texas 75201-2997
Securities and Exchange Commission 450 5th Avenue, N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4 of SA Telecommunications, Inc.'s Form 8-K dated
December 17, 1997, and are in agreement with the statements contained therein.
Very truly yours,
/s/ Price Waterhouse LLP
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Price Waterhouse LLP
