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): November 3, 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 November 3, 1997, the Registrant engaged KPMG, 130 Dufferin Avenue,
Suite 1400, London Ontario, Canada, to act as the registrant's independent
certified public accountant. KPMG replaces Doran Peck, C.P.A., P.C. who the
Registrant terminated its relationship with on October 30, 1997
Since the Registrant appointed Doran Peck, C.P.A., P.C. on or before
December 13, 1995, there have been no disagreements with Doran Peck, C.P.A.,
P.C. on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure or any reportable events. The
Auditors Reports on the financial statements for the Registrant since December
1995 did not contain any adverse opinion or a disclaimer of opinion.
The Registrant, due to its desire to operate on an international basis,
especially in the USA and Canada, has concluded that the company as a whole
would be better served by an accounting firm with international presence and
knowledge of international generally accepted auditing standards GAAP.
Accordingly, at the request of the Board of Directors terminated its
relationship with Doran Peck, C.P.A., P.C. and engaged KPMG.
The Registrant has authorized Doran Peck, C.P.A., P.C. to respond fully to
the inquiries of KPMG and has requested that Doran Peck, C.P.A., P.C. 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: November 3, 1997 By: /s/ Graham Cooper
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Graham Cooper, President
