FORM 8-K/A #1
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act 1934
Date of Report (Date of earliest event reported):
December 31, 1997
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WINDSOR CAPITAL CORP.
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(Exact name of registrant as specified in its charter)
Delaware 33-11935 59-2754843
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(State or other (Commission File (I.R.S. Employer
jurisdiction of Number) Identification
incorporation) No.)
350 E. Irving Park Road
Roselle, Illinois 60172
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(Address of principal executive offices) (Zip Code)
(630) 529-9424
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(Registrant's telephone number including area code)
1111 Kane Concourse, Suite 505
Bay Harbor Island, Florida 33154
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(Former name or former address, if changed since last report)
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Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
Exhibits:
16 Letter dated January 21, 1998, from Harvey Judkowitz, C.P.A., with
respect to certain statements regarding the dismissal of such firm
as the Registrant's independent 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.
Windsor Capital Corp.
January 23, 1998 By: /s/ Gary N. Mansfield
Gary N. Mansfield
Chief Executive Officer
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EXHIBIT INDEX
EXHIBIT DESCRIPTION
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16 Letter dated January 21, 1998, from Harvey Judkowitz, C.P.A., with
respect to certain statements regarding the dismissal of such firm
as the Registrant's independent accountants.
EXHIBIT 16
January 21, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
I have read the statements made by Windsor Capital Corp. (copy attached), which
I understand have been filed with the Commission, pursuant to Item 4 of Form
8-K, as part of the Company's Form 8-K report dated January 14, 1998. I agree
with the statements concerning my firm in such Form 8-K.
Very truly yours,
/s/ Harvey Judkowitz
Certified Public Accountant
<PAGE>
ATTACHMENT
Changes in Registrant's Certifying Accountant
On January 13, 1998, the firm of Harvey Judkowitz, C.P.A. ("Judkowitz")
was dismissed as the Registrant's independent auditor. The Board of Directors
has approved Coopers & Lybrand L.L.P. as independent auditors for the year ended
January 31, 1998 at the Board of Directors meeting on January 13, 1998.
The reports of Judkowitz on the Registrant's financial statements for
the past two fiscal years did not contain any adverse opinion nor a disclaimer
of opinion and were not qualified or modified as to uncertainty, audit scope or
accounting principles.
In connection with the audits of the Registrant's financial statements
for each of the two fiscal years ended September 30, 1997 and in the subsequent
interim period preceding Judkowitz's dismissal there were no disagreements on
any matters of accounting principles or practices, financial statement
disclosure or auditing scope or procedure which if not resolved to the
satisfaction of Judkowitz would have caused Judkowitz to make references to the
matter in its report.
