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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: October 6, 1999
PALM DESERT ART,INC.
(Exact name of registrant as specified in its charter)
Delaware 0-17623 02-0429620
(State or other jurisdiction of (Commission (I.R.S. Employer
incorporation or organization) File Number) I.D. Number)
74-350 Alessandro Drive,Suite A-2, Palm Desert, CA 92260
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: 760-346-1192
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ITEM 4
Changes in Registrant's Certifying Accountant
On August 4, 1999, the Registrant engaged J.M.Rose, an accountancy corporation
as its independent accountant. Prior to the engagement the Registrant did not
consult with or obtain oral or written advise from J.M. Rose, an accountancy
corporation on any accounting, auditing or reporting matters. The decision to
change auditors was influenced by cost and the proximity of the accountant to
the corporate offices of the Registrant.
Simultaneous with the engagement of the new accountant, the Registrant dismissed
the firm of Berry,Dunn, McNeil & Parker. The report which Berry, Dunn, McNeil
& Parker issued as of and for the year ended April 30, 1998 was unqualified.
The report which Berry, Dunn, McNNeil & Parker issued as of and for the year
ended ended April 30, 1997 included an explanatory paragraph which raised
substantial doubt about the Registrant's ability to continue as a going
concern. The change in accountants was approved by the Registrant's Board of
Directors. No disagreements occurred between the Registrant and Berry, Dunn,
McNeil & Parker on any accounting, auditing or reporting issue in the last two
fiscal years and any subsequent interim prior preceding through the date of
their dismissal.
[TYPE] CORRESP
October 6, 1999
Securities and Exchange Commission
Washington, DC 20549
Re: Palm Desert Art Publishers,Inc
Commission File 0-17623
We have read the statements made by Palm Desert Art, Inc., which we understand
were filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the
Company's Form 8-K report dated October 6, 1999. We agree with the statements
concerning our firm in such Form 8-K.
Very truly yours,
/s/ Berry, Dunn, McNeil & Parker
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, thereunto duly authorized.
PALM DESERT ART,INC.
By: s/ Hugh G. Pike
Hugh G. Pike President
October 6, 1999
