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SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report
January 28, 1997
STARTECH ENVIRONMENTAL CORPORATION
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(Exact name of registrant as specified in its charter)
Colorado
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(State or other jurisdiction of incorporation)
0-25312 84-1286576
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(Commission File No.) (IRS Employer ID)
79 Old Ridgefield Road
Wilton, Connecticut 06897
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(Address of principal executive offices and Zip Code)
203/762-2499
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(Registrant's telephone number, including area code)
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<PAGE>
ITEM 4. Change in Registrant's Certifying Accountant
(a) Previous independent accountant
(i) At its board meeting on August 30, 1996, the Board of Directors of the
Registrant dismissed Robert Moe & Associates, P.S. Certified Public
Accountants, Spokane, Washington, as its independent accountant. This
decision was made due to the inconvenience and increased expense
caused by the difference in geographical location between the
accountant firm and the Registrant.
(ii) Robert Moe & Associates, P.S. performed the audit for the period ended
October 31, 1995. The report contained no adverse opinion or
disclaimer of opinion and was not qualified or modified as to
uncertainty, audit scope or accounting principle.
(iii)The Registrant's Board of Directors participated in and approved the
decision to change independent accountants.
(iv) The accounting firm of Robert Moe & Associates, P.S. was replaced as a
result of the engagement of Kostin Ruffkess. There were no
disagreements with Robert Moe & Associates, P.S. on any matter of
accounting principles or practices, financial disclosure, or auditing
scope or procedure or any reportable events. Robert Moe & Associates,
P.S. were replaced as a result of the Board of Directors meeting of
the Registrant (see (i) above) and the subsequent letter and release
from Robert Moe & Associates, P.S., of September 19, 1996.
(v) The Registrant has requested that Robert Moe & Associate, P.S. furnish
it with a letter addressed to the Securities and Exchange Commission
stating whether it agrees with the above statement. A copy of Robert
Moe & Associates, P.S. 's letters are filed as "Exhibit 16.5 and 16.6"
to this Form 8-K/A.
(b) New independent accountants
(i) At its board meeting on December 31, 1996, the Board of Directors of
the Registrant engaged Kostin,Ruffkess & Company, LLC Certified Public
Accountants, West Hartford, Connecticut, as its independent
accountants for the year ended October 31, 1996.
SIGNATURE
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.
STARTECH ENVIRONMENTAL CORPORATION
BY: /S/ JOHN D. WATTS
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John D. Watts, Vice President
DATED: January 28, 1997
[Letterhead of Robert Moe & Associates, P.S. Omitted]
September 19, 1996
Securities and Exchange Commission
Washington, D.C. 20549
RE: Startech Environmental Corporation
We were terminated as auditor for Startech Environmental Corporation and as part
of our professional obligation we make the following statements.
1) We are not aware of any information or facts that would impair the
integrity of management of Startech Environmental Corporation
2) We have no disagreements with management as to:
a) Accounting principles
b) Auditing procedures
c) Other similarly significant matters
3) The reason for the change of auditors is for geographical and time
zone difference.
4) We are not aware of any reason why a new auditor should not accept the
engagement.
If you have any questions, please let me know.
Sincerely,
ROBERT MOE & ASSOCIATES, P.S.
/S/ ROBERT E. MOE
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Robert E. Moe
REM:sb
cc: Startech Environmental Corporation
Michael T. Novosel, CPA
[Letterhead of Robert Moe & Associates, P.C. Omitted]
February 20, 1997
Securities and Exchange Commission
Washington, D.C. 20549
RE: Startech Environmental Corporation
File number 0-25312
Form 8-K filed January 28, 1997
We agree with the statements made by Startech Environmental Corporation in
response to Item 4 Form 8-K dated January 28, 1997.
If you have any questions, please let me know.
Sincerely,
ROBERT MOE & ASSOCIATES, P.S.
/S/ ROBERT E. MOE
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Robert E. Moe
REM:sb
cc: Startech Environmental Corporation
