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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A-AMENDMENT NO. 3
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
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Date: May 7, 1996
NORTH AMERICAN INTERGRATED MARKETING, INC.
(Exact name of registrant as specified in its charter)
Delaware
(State or other jurisdiction of incorporation)
33-27603 22-2942013
(Commission File No.) (IRS Employer Identification No.)
999 McBride Avenue
Suite 200A
West Paterson, New Jersey 07424
(Address of principal executive offices)
(Zip Code)
(201) 890-7330
(Registrant's telephone number, including area code)
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Item 4. Changes in Registrant's Certifying Accountants.
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(a) Effective as of March 27, 1996, Registrant retained the services
of Thompson Dugan, PC as Registrant's certifying accountants for the
performance of accounting and financial reporting services. Thompson
Dugan, PC replaces Wengryn, Hughan & Co., Inc. ("Wengryn, Hughan"),
the accountants that served as the principal independant accountants
for purposes of auditing Registrant's financial statements and
preparing financial reports during 1994. Wengryn, Hughan resigned as
Registrant's principal independent accountants effective November 15,
1995. Registrant's decision to change accounting firms was a result of
Wengryn, Hughan's decision not to perform any further SEC audit
engagements.
(b) The reports of Registrant's principal independent accountants on
Registrant's financial statements for the past two fiscal years
contain no adverse opinion or disclaimer of opinion and were not
qualified as to uncertainty, audit scope or accounting principals.
Ferraro Krebs & McMurtry, P.C. was the principal independent
accountant on Registrant's financial statements for the year ended
December 31, 1993. Wengryn, Hughan was the principal independent
accountant on Registrant's financial statements for the year ended
December 31, 1994.
(c) In connection with Wengryn, Hughan's audit for the year ended
December 31, 1994 and for the subsequent interim period preceding its
resignation on November 15, 1995, and with Ferraro Krebs & McMurtry's
audit for the year ended December 31, 1993, there have been no
disagreements with either of these two prior principal accounting
firms on any matter of accounting principals or practices, financial
statement disclosure, auditing scope or procedure, which disagreements
if not resolved to the satisfaction of Wengryn, Hughan or Ferraro
Krebs & McMurtry, would have caused them to make reference thereto in
their respective reports on the Registrant's financial statements for
such years.
(d) Attached as Exhibit 16 to this Report is a copy of the letter from
Wengryn, Hughan concurring with the statements in paragraphs (a)-(c),
above.
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SIGNATURES
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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 thereunto duly authorized.
NORTH AMERICAN INTEGRATED
MARKETING, INC.
(REGISTRANT)
s/Robert W. Paltrow
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(signature)
Name: Robert W. Paltrow
Title: Secretary/Treasurer
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Exhibit 16
[LETTERHEAD OF WENGRYN, HUGHAN & CO., INC. APPEARS HERE]
May 6, 1996
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Dear Gentlemen:
We have read Item 4 of Form 8-K dated March 29, 1996, April 18, 1996 and May 7,
1996 of North American Integrated Marketing, Inc. and are in agreement with the
statements contained in the (a), (b), and (c) paragraphs.
Very truly yours,
/s/ Wengryn, Hughan & Co., Inc.
Wengryn, Hughan & Co., Inc.
Certified Public Accountants
