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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
CURRENT REPORT ON FORM 8-K
PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
DATE OF REPORT, MARCH 4, 1997
COMMISSION FILE NUMBER: 0-20307
AVALON COMMUNITY SERVICES, INC.
(EXACT NAME OF REGISTRANT AS
SPECIFIED IN ITS CORPORATE CHARTER)
NEVADA 13-3592263
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(STATE OF INCORPORATION) (I.R.S. EMPLOYER I.D. NUMBER)
13401 RAILWAY DRIVE, OKLAHOMA CITY, OKLAHOMA 73114
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(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)
(405) 752-8802
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(ISSUER'S TELEPHONE NUMBER)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
(a) On February 25, 1997, Avalon Community Services, Inc. appointed the
accounting firm of Grant Thornton, LLP as independent accountants for fiscal
year ended 1996 to replace Coopers & Lybrand, L.L.P. The Registrant's Board of
Directors approved the selection of Grant Thornton LLP as new independent
accountants.
(b) During the two most recent fiscal years and the three interim periods
subsequent to December 31, 1995, there have been no disagreements with Coopers
& Lybrand, L.L.P. on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure or any reportable
event.
(c) Coopers & Lybrand, L.L.P.'s report on the financial statements for the past
two years contained no adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope or accounting principles.
(d) The registrant has provided Coopers & Lybrand, L.L.P. a copy of this
disclosure and has requested that Coopers & Lybrand, L.L.P. furnish a letter
addressed to the SEC stating whether it agrees with the above statements. A
copy of Coopers & Lybrand, L.L.P.'s letter to the SEC, dated March 3, 1997, is
filed as Exhibit 16 to the Form 8-K.
ITEM 7. EXHIBITS
Exhibit 16 Letter regarding change of certifying accountant
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AVALON COMMUNITY SERVICES, INC. AND SUBSIDIARIES
SIGNATURES
In accordance with the requirements of the Exchange Act, the
registrant has caused this report to be signed on its behalf by the undersigned
thereunto duly authorized.
Date: March 4, 1997 AVALON COMMUNITY SERVICES, INC.
By: /s/ Jerry Sunderland
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Jerry Sunderland, President
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INDEX TO EXHIBITS
<TABLE>
<CAPTION>
EXHIBIT
NUMBER DESCRIPTION
- ------- -----------
<S> <C>
Exhibit 16 Letter regarding change of certifying accountant
</TABLE>
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EXHIBIT 16
March 3, 1997
Ms. Kathryn Avery
Chief Financial Officer
Avalon Community Services, Inc.
13401 Railway Dr.
Oklahoma City, OK 73114
Dear Ms. Avery:
This is confirm that the client-auditor relationship between Avalon Community
Services, Inc. (Commission File Number 0-20307) and Coopers & Lybrand L.L.P.
has ceased.
Very truly yours,
Coopers & Lybrand L.L.P.
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
