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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
DATE OF EARLIEST EVENT REPORTED: FEBRUARY 3, 1999
LAHAINA ACQUISITIONS, INC.
(EXACT NAME OF REGISTRANT AS SPECIFIED IN CHARTER)
COLORADO 0-27480 84-1325695
(STATE OF OTHER JURISDICTION OF (COMMISSION FILE (IRS EMPLOYER
INCORPORATION OR ORGANIZATION) NO.) IDENTIFICATION NO.)
(904) 277-4438
(REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE)
NOT APPLICABLE
(FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)
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ITEM 7
Exhibit Index
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Number Description
<S> <C>
16.1 Letter from Bearden & Smith re Change in Certifying Accounts E-1
16.2 Letter from Millward & Co., CPA's re Change in Certifying Accountants E-2
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[SIGNATURE PAGE FOLLOWS]
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SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.
Lahaina Acquisitions, Inc.
(REGISTRANT)
/s/ Richard P. Smyth
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February 9, 1999 Richard P. Smyth
Chairman
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[BEARDEN & SMITH LETTERHEAD]
1776 OLD SPRING HOUSE LANE - SUITE 200 - ATLANTA, GEORGIA 30338
TELEPHONE (770) 457-6606 - FAX (770) 451-2873
February 18, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Lahaina Acquisitions, Inc.
File Ref. No. 0-27480
We have been engaged as the Registrant's principal accountant, and replacement
for Millward and Co., upon the approval of the Registrant's Board of Directors.
We have read the disclosures made by the Registrant in their Form 8-K and have
no disagreements with what has been stated.
Sincerely,
/S/ Bearden & Smith, P.C.
Bearden & Smith, P.C.
cc: Mr. Richard Smyth
Lahaina Acquisitions, Inc.
2900 Atlantic Avenue
Fernandina Beach, Florida 32034
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[MILLWARD & CO. CPAs Letterhead]
MIAMI - FT. LAUDERDALE - BOCA RATON - WEST PALM BEACH
2745 W. Cypress Creek Road, Ft. Lauderdale, FL 33309-1757
(954) 971-7000/WATS Line 1-800-685-2271 - FAX (954) 974-0300
February 18, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read Item 4 of Form 8-K which was provided to us by Lahaina
Acquisitions, Inc., and are in agreement with the statements contained therein.
We have no basis to agree or disagree with respect to the statements regarding
the engagement of Bearden & Smith.
Very truly yours,
/s/ Millward & Co., CPA's
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Millward & Co., CPA's
