SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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): December 15, 1997
LAHAINA ACQUISITIONS, INC.
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(Exact name of registrant as specified in its charter)
Colorado 0-27480 84-1325695
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(State of Incorporation) (Commission File Number) (IRS Employer
Identification No.)
5459 S. Iris Street, Littleton, Colorado 80123
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(Address of principal executive office) (Zip Code)
Registrant's telephone number, including area code: (303) 986-6923
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Not Applicable
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(Former Name or Former Address, if Changed Since Last Report)
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LAHAINA ACQUISITIONS
FORM 8-K
CURRENT REPORT
Item 1. Changes in Control of Registrant
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NOT APPLICABLE
Item 2. Acquisition or Disposition of Assets
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NOT APPLICABLE
Item 3. Bankruptcy or Receivership.
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NOT APPLICABLE
Item 4. Changes in Registrant's Certifying Accountant
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On December 15, 1997, the Registrant engaged Millward & Co. CPAs, to act
as the Registrant's independent certified public accountant. Millward & Co. CPAs
replaces KPMG, 130 Dufferin Avenue, Suite 1400, London Ontario, Canada, who the
Registrant terminated its relationship with on December 15, 1997.
Since the Registrant appointed KPMG on or before November 3, 1997, there
have been no disagreements with KPMG on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure or any
reportable events. KPMG did not prepare any financial statements for the
Registrant.
The Registrant, since the appointment of KPMG, has determined that it is
in the best interest of the Registrant to not operate in Canada at this time and
has concluded that the Registrant as a whole would be better served by a
domestic accounting firm with knowledge of generally accepted audit standards.
Accordingly, at the request of the Board of Directors, the Registrant has
terminated its relationship with KPMG and engaged Millward & Co. CPAs.
The Registrant has authorized KPMG to respond fully to the inquiries of
Millward & Co. CPAs and has requested that KPMG provide the Registrant with a
letter addressed to the SEC, as required by Item 304(a)(3) of Regulation S-K, so
that the registrant can file such a letter with the SEC within ten business days
after the filing of the report.
Item 5. Other Events
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NOT APPLICABLE
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Item 6. Resignation of Registrant's Directors
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NOT APPLICABLE
Item 7 Financial Statements and Exhibits
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NOT APPLICABLE
Item 8 Change in Fiscal Year
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NOT APPLICABLE
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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.
LAHAINA ACQUISITIONS, INC.
Date: December 17, 1997 By: /s/ Graham Cooper
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Graham Cooper, President
