SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 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): November 8, 1999
Delta-Omega Technologies, Ltd.
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(Exact name of registrant as specified in its charter)
Colorado 0-24506 84-110074
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
119 Ida Road, Broussard, LA 70518
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code:(318) 837-3011
N/A
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(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant.
On November 8,1999, Delta-Omega Technologies, Ltd. (the "Company")engaged
Broussard, Poche, Lewis & Breaux, L.L.P. to replace Arthur Andersen LLP ("Arthur
Andersen") as the Company's independent accountants to audit the Company's
consolidated financial statements for the year ended August 31, 1999. Arthur
Andersen was dismissed as the Company's independent accountants on the same
date. The Company's Board of Directors approved the change in the Company's
independent accountants.
The Arthur Andersen reports on the Company's financial statements for the
two fiscal years ended August 31, 1998 and 1997 were modified as to the
uncertainty of the Company to continue as a going concern.
In connection with its audits for the two most recent fiscal years ended
August 31, 1998 and 1997 and through November 8, 1999, there have been no
disagreements with Arthur Andersen on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of Arthur Andersen, would
have caused them to make reference thereto in their report on the financial
statements for the years ended August 31, 1998 and 1997.
During the Company's two most recent fiscal years ended August 31, 1998 and
1997 and through November 8, 1999, there have been no "reportable events" (as
defined in Regulation S-K Item 304(a)(1)(v)). The Company has requested that
Arthur Andersen furnish it with a letter addressed to the Securities and
Exchange Commission stating whether or not it agrees with the preceding
statements. A copy of the letter from Arthur Andersen dated November 11, 1999 is
filed as Exhibit 16 to this Form 8-K.
Item 7. Financial Statements and Exhibits.
(c) Exhibits.
16 Letter from Arthur Andersen LLP dated November 11, 1999.
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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.
Date: November 12, 1999 Delta-Omega Technologies, Ltd.
By: /s/ James V. Janes III
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President
Exhibit 16
November 11, 1999
Securities and Exchange Commission
450 5th Street, N.W.
Washington, DC 20549
Gentlemen:
We have read the statements made by Delta-Omega Technologies, Inc., which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as
part of the Company's Form 8-K report relating to our resignation. We agree with
the statements concerning our Firm in such Form 8-K.
Very truly yours,
/s/ Arthur Andersen LLP
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Arthur Andersen LLP
