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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) August 30, 1999
AMERICAN TECHNOLOGIES GROUP, INC.
(Exact name of registrant as specified in its charter)
NEVADA 0-23268 95-4307525
(State or other jurisdiction of (Commission (IRS. Employer
incorporation or organization) File Number) Identification No.)
1017 SOUTH MOUNTAIN AVENUE, MONROVIA, CA. 91016
(Address of principal executive offices) (zip code)
Registrant's telephone number, including area code: (626) 357-5000
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANTS
(a) 1. A) As part of the continuing efforts of American Technologies
Group, Inc. (the "Company") to reduce its expenses, on August 30, 1999 the
Company appointed Corbin & Wertz as its independent auditor and accepted the
resignation of Arthur Andersen LLP ("Andersen").
B) The reports of Andersen on the Company's financial statements as of and for
the years ended July 31, 1998 and 1997 contained modifications that raised
concerns regarding the Company's ability to continue as a going concern.
C) During the Company's two most recent fiscal years and through August 30,
1999, the Company had no reportable disagreement(s) with Andersen with respect
to accounting principles and practices, financial statement disclosure or
auditing scope or procedure, which disagreement(s), if not resolved to the
satisfaction of Andersen would have caused Andersen to make reference to the
subject matter of such disagreement(s) in connection with its reports.
D) During the Company's two most recent fiscal years and through August 30,
1999, Andersen has not advised the Company of any reportable events as described
in Item 304(a)(1)(iv) of Regulation S-B.
(a) 2. As set forth above, Corbin & Wertz were engaged effective
August 30, 1999. During the Company's two most recent fiscal years and
through August 30, 1999, neither the Company nor anyone acting on its behalf
consulted Corbin & Wertz with respect to an issue, disagreement or reportable
event described in Items 304(a)(2)(i) or 304(a)(2)(ii) of Regulation S-B.
(a) 3. Prior to filing this report, the Company provided Andersen
with a copy of the disclosure made herein and requested Andersen to furnish a
letter addressed to the Securities and Exchange Commission stating whether or
not Andersen agrees to such disclosures.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
EXHIBITS
16 Letter re change in certifying accountant.
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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.
AMERICAN TECHNOLOGIES GROUP, INC.
By:/s/ Lawrence J. Brady
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Lawrence J. Brady
Chairman of the Board and
Chief Executive Officer
Date: September 7, 1999
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EXHIBIT 16
September 7, 1999
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read the six paragraphs of Item 4 included in the Form 8-K dated
September 9, 1999 of Americ an Technologies Group, Inc. to be filed with the
Securities and Exchange Commission and have the following comments:
a. We agree with the statement made in paragraph (a)(1)(A) with regards
to our resignation. However, we have no basis to agree or disagree
with the statement in paragraph (a)(1)(A) concerning the appointment
of Corbin & Wertz or of American Technologies Group, Inc.'s
continuing effort to reduce expenses.
b. We agree with the statements made in paragraph (a)(1)(B), (a)(1)(C),
(a)(1)(D) and (a)(3).
c. We have no basis to agree or disagree with the statements in
section(a)(2).
Very truly yours,
ARTHUR ANDERSEN LLP
Copy to: Mr. Larry Brady, CEO, American Technologies Group, Inc.
