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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 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):
March 20, 2000
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MIGRATEC, INC.
(Exact name of registrant as specified in charter)
FLORIDA 33-28809-A 65-0125664
(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
12801 STEMMONS FREEWAY
SUITE 710
DALLAS, TX 75234
(Address of Principal Executive Offices)(Zip Code)
(972) 969-0300
(Registrant's telephone
number, including area code)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a)(1) Previous independent accountants
(i) On March 20, 2000, the Registrant dismissed King Griffin &
Adamson P.C. as its independent accountants.
(ii) The reports of King Griffin & Adamson P.C. on the Registrant's
financial statements for the past two fiscal years contained
no adverse opinion or disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope or
accounting principle, except for explanatory paragraphs with
respect to a going concern uncertainty.
(iii) The Registrant's Board of Directors participated in and
approved the decision to change independent accountants.
(iv) In connection with its audits for the Registrant's two most
recent fiscal years and through March 20, 2000, there have
been no disagreements with King Griffin & Adamson P.C. on any
matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure which, if
not resolved to the satisfaction of King Griffin & Adamson
P.C. would have caused King Griffin & Adamson P.C. to make
reference thereto in their reports on the Registrant's
financial statements for such years and/or interim periods.
(v) The Registrant has requested that King Griffin & Adamson P.C.
furnish it with a letter addressed to the Securities and
Exchange Commission stating whether or not it agrees with the
above statement. A copy of such letter, dated March 20, 2000,
is filed as Exhibit 16.1 herewith.
(a)(2) New independent accountants
(i) The Registrant engaged Ernst & Young LLP as its new
independent accountants as of March 20, 2000. During the
Registrant's two most recent fiscal years and through March
20, 2000, no consultations have occurred between the
Registrant and Ernst & Young LLP which concerned the subject
matter of a disagreement with King Griffin & Adamson P.C. As
of March 20, 2000, Ernst & Young LLP has not rendered any oral
advice or written report to the Registrant on the application
of accounting principals to a specific transaction or the type
of audit opinion that might be rendered on the Registrant's
financial statements.
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ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c) Exhibits.
(16) Letter Regarding Change in Certifying Accountant
16.1 Letter from King Griffin & Adamson P.C.
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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.
MIGRATEC, INC.
DATE: March 20, 2000 BY: /s/ W. Curtis Overstreet
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W. Curtis Overstreet
President
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INDEX TO EXHIBITS
<TABLE>
<CAPTION>
EXHIBIT
NO. DESCRIPTION
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<S> <C>
16.1 Letter from King Griffin & Adamson P.C.
</TABLE>
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EXHIBIT 16.1
March 20, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: MIGRAGTEC, INC.
File Ref. No. 33-28809-A
We were previously the principal accountant for MigraTEC, Inc. and, under the
date of April 19, 1999, we reported on the financial statements of MigraTEC,
Inc. as of December 31, 1998 and 1997 and for the years then ended. On March 20,
2000 our appointment as principal accountant was terminated. We have read the
statements included under Item 4 of its Form 8-K dated March 20, 2000 and we
agree with such statements.
Yours truly,
/s/KING GRIFFIN & ADAMSON P.C.
