UNITED STATES
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: March 20, 2000
YANG HOLDING COMPANY
Florida Commission File Number 0-19305 65-0274107
(State or other (IRS Employer
jurisdiction) Identification No.)
2666 Tigertail Avenue Suite 104, Miami, Florida 33133
(Address of principal executive offices) (Zip Code)
Issuer's telephone number: (305) 535-9700
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ITEM 4. Changes in Issuer's Certify Accountant
(a) The Issuer has engaged Berkovits & Company, P.A. to be its principal
accountant effective March 20, 2000, to audit its accounting statements for
the year ended December 31, 1999. The Issuer has dismissed, and therefore
has terminated its client-auditor relationship with Dohan & Company, its
previous principal accountant with respect to the audit of the Issuer's
financial statements. The letter notifying Dohan and Company is included
with this Form 8-K as an exhibit. Dohan and Company issued unqualified
opinions of the Issuer's financial statements for years ended December 31,
1995 and 1996. Dohan and Company issued qualified opinions on their 1997
and 1998 reports. Both qualifications related to the uncertainty of the
Company's ability to continue as a going concern.
(b) The decision to change accountants was approved by the Board of Directors
of the Issuer by unanimous written consent.
(c) During all the fiscal years from 1995 to 1998 and the subsequent interim
period preceding this termination, there were no disagreements over
accounting matters, financial disclosures, or any other limitations on the
scope or procedure of the independent auditor in the course of performing
professional services.
ITEM 7. Ex. 16 Letter to Steven H. Dohan Dated March 20, 2000.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Issuer
has duly caused this report to be signed on its behalf by the undersigned
thereunto duly authorized.
Date: March 20, 2000 By : /s/ James Chow
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James Chow
President
2
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EXHIBIT INDEX
EXHIBIT DESCRIPTION
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16 Letter to Steven H. Dohan Dated March 20, 2000.
EXHIBIT 16
YANG HOLDING COMPANY
2666 TIGERTAIL AVE., SUITE 104
MIAMI, FLORIDA 33133
VIA FAX
March 20, 2000
Mr. Steven H. Dohan, CPA
Dohan and Company, PA
7700 North Kendall Drive
Suite 204
Miami, FL 33156-7564
RE: YANG HOLDING COMPANY
Dear Mr. Dohan:
We regret to inform you that we have appointed Berkovitz & Company, P.A. for
purposes of its SEC accounting. In this connection, Yang Holding Company is
required to file a Form 8-K with the SEC and to include a letter from your firm
agreeing with the contents of the Form 8-K or stating reasons you believe it not
to be accurate.
I am enclosing a copy of the Form 8-K which Yang Holding Company intends to file
with the SEC. I am requesting that you provide a letter to accompany that filing
as required by the regulations. I am enclosing a proposed letter from your firm,
if you agree with it.
I would appreciate receiving your signed letter as soon as possible. If you have
any questions, please feel free to telephone me to discuss it.
Best personal regards.
Very Truly Yours,
James Chow
President
