UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K/A
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. Attached hereto as Exhibit 16 is a copy
of the letter of Scheifley to the Commission dated November
5, 1998.
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 13, 1998 /s/ Julian P. Rish
Julian P. Rish, Secretary
November 5, 1998
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549
Re: Best of America Corporation
Dear Sir/Madam:
Pursuant to the request of the above named company, we affirm that:
(1) We have read the Company's response to Item 4 of Form 8-K dated
October 30, 1998.
(2) We agree with the statements concerning our firm contained in the
response.
(3) We have no basis to agree or disagree with other statements of
the Company contained in the Form 8-K.
Sincerely,
/s/ James E. Scheifley
James E. Scheifley & Associates, P.C.
7436 Settlers Drive
Morrison, CO 80465
(303) 697-2356
