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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
CURRENT REPORT ON FORM 8-K/A
PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
DATE OF REPORT, MARCH 19, 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. dismissed Coopers &
Lybrand, L.L.P., the Registrant's independent auditor, and appointed the
accounting firm of Grant Thornton, LLP, as independent accounts for fiscal year
end 1996. 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, and through the date of dismissal, 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 dated
March 3, 1997.
Letter regarding change of certifying accountant dated
March 19, 1997.
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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 19, 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 dated March
3, 1997.
Letter regarding change of certifying accountant dated March
19, 1997.
</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
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March 19, 1997
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by Avalon Community Services, Inc. (Copy
attached), which we understand will be filed with the Commission, pursuant to
Item 4 of Form 8-K, as part of the Company's amended Form 8-KA report dated
March 19, 1997. We agree with the statements concerning our Firm in such Form
8-KA.
Very truly yours,
Coopers & Lybrand L.L.P.
