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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 (Date of earliest event reported): May 14, 1996
Commission file number: 0-21368
Prudential Securities OptiMax Futures Fund 2, L.P.
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(Exact name of Registrant as specified in its charter)
Delaware 13-3631113
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(State or other jurisdiction (I.R.S. Employer Identification No.)
of incorporation or organization)
One New York Plaza, 13th Floor New York, New York 10292
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (212) 778-7866
N/A
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Former name, former address and former fiscal year, if changed since
last report.
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Item 4 - Change in Registrant's Certifying Accountant
(a) Previous independent accountants
(i) On May 14, 1996, the General Partner of the Registrant dismissed
Deloitte & Touche LLP as the independent accountants of the
Registrant.
(ii) The reports of Deloitte & Touche LLP on the financial statements
for the past two fiscal years contained no adverse opinion or
disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope or accounting principles.
(iii) In connection with its audits for the two most recent fiscal
years and during the subsequent interim period, there have
been no disagreements with Deloitte & Touche LLP on any matter
of accounting principles or practices, financial statement
disclosure or auditing scope or procedure, which if not resolved
to the satisfaction of the accountants, would have caused them
to make a reference to the matter in their report.
(iv) The Registrant has requested that Deloitte & Touche LLP furnish
it with a letter addressed to the Securities and Exchange
Commission stating whether it agrees with the above statements.
A copy of such letter dated May 15, 1996 is filed as Exhibit 16.1
to this Form 8-K.
(b) New independent accountants
The General Partner of the Registrant engaged Price Waterhouse
LLP as the new independent accountants of the Registrant as of
May 14, 1996. During the two most recent fiscal years and
through May 14, 1996, the Registrant has not consulted with
Price Waterhouse LLP on items which 1) were or should have
been subject to Statement of Auditing Standards No. 50 or 2)
concerned the subject matter of a disagreement or reportable
event with the former accountants (as described in Regulation S-K
Item 304(a)(2)).
Item 7 - Financial Statements and Exhibits
(c) Exhibits
16.1 Letter dated May 15, 1996 from Deloitte & Touche LLP to the
Securities and Exchange Commission with regard to Item 4 of
this report.
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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.
Prudential Securities OptiMax Futures Fund 2, L.P.
By: Seaport Futures Management, Inc.
A Delaware corporation, General Partner
By: /s/ Steven Carlino Date: May 16, 1996
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Steven Carlino
Vice President
Chief Accounting Officer for the Registrant
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May 15, 1996
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of
Prudential Securities OptiMax Futures Fund 2, L.P. dated May 14, 1996.
Yours truly,
Deloitte & Touche LLP
New York, New York
