FORM 8-K
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): February 14, 1997
NATIONAL ADVERTISING GROUP. INC.
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(Exact name of registrant as specified in its charter)
FLORDA 0-19505 65-0274107
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(State or other (Commission (IRS Employer
jurisdiction of Inc.) File Number) Identification No.)
P.O. Box 490914
Key Biscayne, FL 33149
(305) 373-3322
601 BRICKELL KEY DRIVE. SUITE 804. MIAMI, FLORIDA 33131
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
On February 14, 1997, Angel E. Lana, CPA, was replaced as principal
accountant to audit the financial statements of the Registrant.
The Registrant has retained Dohan and Company, Certified Public
Accountants, C.P.A. on February 18, 1997, to act as principal accountants to
audit financial statements for the Registrant.
(i) The former accountant was replaced on February 14, 1997.
(ii) Said principal accountant's report on the financial statements
for either of the past two years did not contain an adverse
opinion or disclaimer of opinion nor was the same qualified or
modified as to uncertainty audit scope, or accounting
principles
(iii) The decision to change accountants was recommended and
approved by the Board of Directors of the Registrant on
February 14, 1997.
(iv) During the Registrant's two most recent fiscal years and
through the day of dismissal on February 14, 1997 , there were
no disagreements between Angel E. Lana, CPA, the former
accountant and the Registrant on any matter of accounting
principals or practices, financial statements disclosures or
auditing scope or procedure.
A new independent accountant has been engaged as the principal
accountant to audit the Registrant's financial statements. The newly engaged
accountant is the firm of Dohan and Company, C.P.A., P.A. and was retained on
February 18, 1997
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SIGNATURES
Pursuant to the requirements of the duly caused this report to be
signed on its authorized. Securities Exchange Act of 1934, the registrant has
behalf by the undersigned hereunto duly
NATIONAL ADVERTISING GROUP, INC.
By: /S/ ANGEL L. LORIE, JR.__
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Angel L. Lorie, Jr.
President
Date: February 19, 1997
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INDEX TO EXHIBIT
EXHIBIT
NUMBER DESCRIPTION
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99.1 Accountant's Letter
EXHIBIT 99.1
April 11, 1997
Securities & Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20548
RE: NATIONAL ADVERTISING GROUP, INC.
Ladies and Gentlemen:
The undersigned has served as the independent public accountant to the
referenced corporation prior to the corporation's change of accountants,
described in the enclosed copy of the corporation's Form 8-K.
The undersigned does not disagree with any statement made by the corporation
in its Form 8-K in response to Item 304(a) of Regulation S-K.
Very truly yours,
/s/ ANGEL E. LANA, C.P.A.
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Angel E. Lana, C.P.A.