U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report: January 22, 1998
ZABA INTERNATIONAL, INC.
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(Exact name of registrant as specified in its charter)
COLORADO
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(State or other jurisdiction of incorporation)
000-21099 84-1128300
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(Commission File No.) (IRS Employer
Identification No.)
2963 Glen Drive
Suite 308
Coquitlam, British Columbia, Canada V3B 2P7
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(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (604) 607-8827
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Page One of Five Pages
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Item 4. Changes in Registrant's Certifying Accountant.
On January 12, 1998, Comiskey & Company, P.C., the
Registrant's independent accountant for the Registrant's two most
recent fiscal years, resigned. The Registrant's financial
statements for the last two years prepared by Comiskey & Company,
P.C. contained no adverse opinion or disclaimer of opinion, or was
qualified as to uncertainty, audit scope, or accounting principles.
Also on January 12, 1998, the Registrant engaged the
accounting firm of Kish, Leake & Associates, P.C. as the
independent public accountants to audit the Registrant's fiscal
year ended November 30, 1998, as well as future financial
statements, to replace the firm of Comiskey & Company, P.C. which
was the principal independent public accountant as reported in the
Registrant's Form 10-KSB as filed with the Securities & Exchange
Commission. This change in independent accountants was approved by
the Board of Directors of the Registrant.
There were no disagreements within the last two fiscal years
and subsequent periods with Comiskey & Company, P.C. on any matter
of accounting principles or practices, financial statement
disclosure, or auditing scope of procedure, which disagreement(s),
if not resolved to the satisfaction of Comiskey & Company, P.C.
would have caused that firm to make reference in connection with
its reports to the subject matter of the disagreement(s) or any
reportable events.
The Registrant has requested that Comiskey & Company, P.C.
furnish it with a letter addressed to the Commission stating
whether it agrees with the above statements. A copy of such
letter, dated January 22, 1998, is filed as Exhibit 16 to this Form
8-K.
Item 7(c). Exhibits.
Number Exhibit
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16.0 Letter of Registrant's independent certified
accountant, Comiskey & Company, P.C.
2
<PAGE>
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.
ZABA INTERNATIONAL, INC.
By: s/Robert Zaba
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Robert Zaba, President
Dated: January 22, 1998
3
<PAGE>
ZABA INTERNATIONAL, INC.
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EXHIBIT 16.0 TO FORM 8-K
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LETTER OF REGISTRANT'S
INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT
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4
<PAGE>
Comiskey & Company
Professional Corporation
January 22, 1998
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
We have read the disclosures provided by Zaba International, Inc.
f/k/a HA Spinnaker, Inc., in its filing of Form 8-K dated January
22, 1998, and that there are no disagreements regarding the
statements made under Item 4 - Changes in Registrant's Certifying
Accountant.
Sincerely,
COMISKEY & COMPANY, P.C.
PROFESSIONAL CORPORATION
By: s/Jennifer Maliar
Jennifer Maliar, C.P.A.
JEM/CAC
DOCS98:S0198259
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