SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
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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)
December 15, 1997
Rexhall Industries, Inc.
(Exact name of registrant as specified in charter)
California 0-10067 95-4135907
(State or other (Commission (IRS Employer
jurisdiction of File Number)Identification No.)
incorporation)
46147 7th Street West, Lancaster California 93534
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code:
(805) 726-0565
___________________________________________________
(Former name or former address, if changed since last
report.)
Item 1. Changes 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 Accountant.
The Board of Directors of the company has
engaged the accounting firm of KMPG Peat
Marwick LLP as its independent auditors,
replacing Deloitte & Touche LLP as of December
10, 1997. This decision to replace the accounting
firm of Deloitte & Touche LLP was not based
upon any adverse reporting or other event
described in Regulation 304(1)(a) but is simply a
business decision for Rexhall Industries.
Item 5. Other Events.
Not applicable.
Item 6. Resignations of Registrant's Directors.
Not applicable.
Item 7. Financial Statements, Pro Forma Financial
Information and Exhibits.
Not applicable.
EXHIBITS
None.
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.
Rexhall Industries, Inc.
(Registrant)
Date: December 15, 1997
By:___________________________
