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: February 3, 1997
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LINDSEY TECHNOLOGIES, INC. (formerly L.M. CAPITAL, INC.)
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(Exact name of registrant as specified in its charter)
Colorado 84-1121635
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(State or other jurisdiction (IRS Employer
of incorporation) Identification No.)
3025 South Parker Road, Suite 109
Aurora, Colorado 80014
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(Address of principal executive offices)
Issuer's telephone number, including area code: (303)306-1988
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Item 4. Changes in Registrant's Certifying Accountants
Whereas the Registrant reported a change of accountant in Item 8 of its
Form 10-KSB for the period ended June 30, 1996, enclosed herewith is the
previous accountant's response letter.
Item 7. Financial Statements and Exhibits
-- Exhibit 16: Letter On Change In Certifying Accountant
<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
LINDSEY TECHNOLOGIES, INC.
(formerly L.M. CAPITAL, INC.)
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(Registrant)
Date: February 4, 1997 Lionel Mauclaire
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(Signature)
Lionel Mauclaire, President
<EXHIBIT>
Exhibit 16
Letterhead from
Bogner and Company P.C.
Certified Public Accounting Firm
5175 Chase Street
Denver, Colorado 80212
Phone (303)422-4437
Fax (303)420-1869
Date February 3, 1997
Security and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
Dear Staff
We have been furnished with a excerpt of the 10KSB regarding Item 8 of our
former client L.M. Capital, Inc. (now Lindsey Technologies, Inc.). As stated
in the 10KSB item 8: "In November 0f 1996 the Board of Directors approved
the engagement of Larry O'Donnell, CPA, P.C. as its independent auditor for
the fiscal year ended June 30, 1996 to replace the firm of Bogner and
Company, P.C., who declined to stand for re-election in August 1996. The
decision by the Board of Directors to change accountant was based solely on
the decision by Bogner & Co., P.C. not stand for re-election.
There were no adverse opinions, disclaimer of opinions, or modification
of opinions as to uncertainty, audit scopes, or accounting principles
issued by Bogner and Company, P.C. for either of the two most recent fiscal
years. During the two most recent fiscal years and subsequent interim
period there were no disagreement with the former accountant on any matters
of accounting principles or practices, financial statement disclosure,
or auditing scope and procedures."
We concur with this disclosure in the June 30, 1996 in Item 8 10KSB.
Yours Truly
(Signature)
James A. Bogner Sr.
Shareholder
