SK TECHNOLOGIES CORP
8-K, 1999-03-10
PREPACKAGED SOFTWARE
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               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) March 4, 1999


                   SK TECHNOLOGIES CORPORATION                    
     (Exact name of registrant as specified in its charter)


         Delaware                  0-18184           52-1507455   
(State or other jurisdiction     (Commission      (IRS Employer
 of incorporation)                File Number)     Identification
                                                   No.)


      500 Fairway Drive, Suite 104, Deerfield Beach, FL 33441     
  (Address of principal executive offices, including zip code)


Registrant's telephone number, including area code (954) 418-0101 


                         Not Applicable                           
  (Former name or former address, if changed since last report)

                                                 





<PAGE>
Item 1.   Change in Control of Registrant.

          Not Applicable.

Item 2.   Acquisition or Disposition of Assets.

          Not Applicable.

Item 3.   Bankruptcy or Receivership.

          Not Applicable.

Item 4.   Changes in Registrant's Certifying Accountants.

          Pursuant to a written consent dated March 4, 1999, the
          Board of Directors of the Company approved the engagement
          of Infante, Lago & Company as its independent auditors
          for the fiscal year ending March 31, 1999 to replace the
          firm of Ernst & Young LLP ("E & Y"), who were dismissed
          as auditors of the Company effective immediately.

          The reports of E & Y on the Company's financial
          statements for the past two fiscal years did not contain
          an adverse opinion or a disclaimer of opinion and were
          not qualified or modified as to uncertainty, audit scope
          or accounting principles.

          In connection with the audits of the Company's financial
          statements for each of the two fiscal years ended March
          31, 1998, and in the subsequent interim period, there
          were no disagreements with E & Y on any matters of
          accounting principles or practices, financial statement
          disclosure, or auditing scope and procedures which, if
          not resolved to the satisfaction of E & Y would have
          caused E & Y to make reference to the matter in their
          report.

          The Company has requested E & Y to furnish it a letter
          addressed to the Commission stating whether it agrees
          with the above statements.  A copy of that letter, dated
          March 9, 1999 is filed as Exhibit 16 to this Form 8-K.

Item 5.   Other Events.

          Not Applicable

Item 6.   Resignation of Registrant's Directors.

          Not Applicable.

                                2      

<PAGE>
Item 7.   Financial Statements and Exhibits.

     a)   Not Applicable

     b)   Not Applicable

     c)   Exhibits

          Exhibit #      Description of Exhibit

          16.            Letter from Ernst & Young, LLP

Item 8.   Change in Fiscal Year.

          Not Applicable.

                              3

<PAGE>
                            SIGNATURES


     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.


                              SK TECHNOLOGIES CORPORATION


                              By:    /s/  Calvin S. Shoemaker    
                                   Calvin S. Shoemaker, President
 

DATED:  March 10, 1999

































                                  4




EXHIBIT 16 TO FORM 8-K




March 9, 1999


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Gentlemen:

We have read item 4 of Form 8-K dated March 4, 1999, of SK
Technologies Corporation and are in agreement with the statements
contained in the second and third paragraphs on page two therein,
as they pertain to our firm.  We have no basis to agree or disagree
with other statements of the registrant contained therein.


                                        Very truly yours,


                                        Ernst & Young LLP


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