SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
__________________________
FORM 8-K/A
AMENDMENT #1 TO FORM 8-K
PURSUANT TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of Earliest Event Reported): August 14, 1996
INTEGRATED WASTE SERVICES, INC.
(Exact name of registrant as specified in its charter)
New York D-18478 16-1347088
(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation File Number) Identification No.)
201 Ganson Street, Buffalo, New York 14203
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (716)852-2345
Former name or former address, if changed since last report
Item 4. Changes in Registrant's Certifying Accountant.
(a)(1)
(i) On August 14, 1996, Integrated Waste Services, Inc.
(the "Company") dismissed BDO Seidman, LLP ("BDO") as its principal
independent accountant.
(ii) Neither of BDO's reports on the financial statements
of the Company for the fiscal years ended December 31, 1995 or
December 31, 1994 contained an adverse opinion or a disclaimer of
opinion, nor was qualified or modified as to uncertainty, audit
scope or accounting principles.
(iii) The decision to change accountants was recommended
by the Audit Committee of the Company's Board of Directors and
approved by the Company's Board of Directors.
(iv) During the fiscal years ended December 31, 1994 and
December 31, 1995 and during the period from January 1, 1996
through August 14, 1996, there were no disagreements with BDO on
any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure or any
reportable event.
Item 7. Financial Statements, Pro Forma Financial Information and
Exhibits.
(c). Exhibits.
16. Letter from BDO SEIDMAN, LLP regarding change in
certifying accountant.
BDO SEIDMAN, LLP
1200 Statler Towers
Buffalo, New York 14202-2912
(716)853-9333
August 20, 1996
Securities and Exchange Commission
450 5th Street, N.W.
Washington, DC 20549
Gentlemen:
We have been furnished with a copy of the response to Item 4 of
Form 8-K for the event that occurred on August 14, 1996, to be
filed by our former client, Integrated Waste Services, Inc. We
agree with the statements made in response to that Item insofar as
they relate to our Firm.
Very truly yours,
s\ BDO Seidman, LLP
BDO SEIDMAN, LLP
/lg
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 thereunto duly authorized.
INTEGRATED WASTE SERVICES, INC.
By: S/James F. Williams
James F. Williams
Chief Executive Officer
(Duly authorized Officer)
Date: August 23, 1996
