UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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): October 30, 1998
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BEST OF AMERICA CORPORATION
(Exact name of registrant as specified in its charter)
CO 84-1082394
(State or other jurisdiction (Commission File Number) (I. R. S. Employer
of incorporation) Identification No.)
6748 Renoir Avenue, Suite 1, Baton Rouge, LA 70806
(Address of principal executive offices) (Zip code)
(504) 926-0596
(Registrant's telephone number, including area code)
item 4. Changes in Registrant's Certifying Accountant.
1. (i) The Registrant's former independent accountant, James E.
Scheifley & Associates, P.C. ("Scheifley") was notified on
October 30, 1998, that it would no longer be the Registrant's
Certifying Accountant after the final preparation of the
Registrant's third quarter 10-Q report.
(ii) The audit report by Scheifley dated April 15, 1997, on the
Registrant's balance sheet as of December 31, 1996, and the
related statements of operations, changes in stockholders'
equity, and cash flows for each of the years ending December
31, 1996, and 1995, and the audit report by Scheifley dated
March 20, 1998, on the Registrant's balance sheet as of
December 31, 1997, and the related statements of operations,
changes in stockholders' equity, and cash flows for each of
the years ending December 31, 1997, and 1996, did not contain
an adverse opinion or a disclaimer opinion or was qualified as
to uncertainty, audit scoop or accounting principals.
However, both reports contained an explanatory paragraph
regarding the Registrants' ability to continue as a going
concern.
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(iii) During the period covered by the financial statements
through the date of dismissal of the former accountant,
there were no disagreements with the former accountant on
any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or
procedure.
(iv) The decision to change the Certifying Accountants was decided
by the Registrant's Board of Directors.
(v) The Registrant has requested Scheifley to furnish the
Registrant with a letter addressed to the Commission stating
whether it agrees with the statements made by the registrant
in this disclosure. Upon receipt of the letter, the
Registrant will file the letter by amendment to this
disclosure.
2. On October 30, 1998, the Registrant engaged Postlethwaite & Netterville,
APAC as its new Certifying Accountant.
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.
BEST OF AMERICA CORPORATION
Date: November 5, 1998 /s/ Julian P. Rish
Julian P. Rish, Secretary
