SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES AND EXCHANGE ACT
Date of report (Date of earliest event reported): November 17, 1998
USABG CORP.
(Exact Name of Registrant as Specified in Charter)
Delaware 0-28140 11-2974406
(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
53-09 97th Place, Corona, New York 11368
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (718) 699-0100
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Item 7. Financial Statements and Exhibits
(c) Exhibits:
16.1 Letter on change in certifying public accountant.
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934,
the registrant has duly caused this report to be signed on behalf by the
undersigned hereunto duly authorized.
November 23, 1998 USABG CORP.
By: /s/ Joseph Polito
Joseph Polito, President
Exhibit 16.1
375 North Broadway, Suite 103
MASSELLA, TOMARO & CO., LLP Jericho, New York 11753
Certified Public Accountants & Consultants 516 937-7800
Fax 516 937-7803
November 24, 1998
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Re: USABG CORP.
File Ref. No. 33-26782-NY
As a former partner of Scarano & Tomaro, P.C. and as a partner of Massella,
Tomaro & Co., LLP (the successor accountant to USABG Corp.), I have read the
statements included under Item 4 and 5 of Form 8-K dated November 23, 1998, of
USABG Corp. And agree with such statements.
Very truly yours.
Anthony Tomaro, CPA
Partner
