MEGACARDS INC /M0
8-K/A, 1996-10-23
MISC DURABLE GOODS
Previous: HARMONY HOLDINGS INC, 10-Q, 1996-10-23
Next: NU PIZZA HOLDING CORP, S-8, 1996-10-24



<PAGE> 1
                          SECURITIES AND EXCHANGE COMMISSION
                                WASHINGTON, D.C. 20549

                          ----------------------------------

                                      FORM 8-K/A
                                    AMENDMENT NO. 1

                                    CURRENT REPORT
                          PURSUANT TO SECTION 13 OR 15(d) OF
                          THE SECURITIES EXCHANGE ACT OF 1934


           Date of Report (Date of earliest event reported): October 9, 1996



                              BENTLEY INTERNATIONAL, INC.
                (Exact name of registrant as specified in its charter)


        MISSOURI                       0-19503                     43-1325291
    (State or other               (Commission File                (IRS Employer
    jurisdiction of                    Number)                   Identification
     organization)                                                   Number)


          1353 NORTH WARSON ROAD
           ST. LOUIS, MISSOURI                                        63132
 (Address of principal executive offices)                          (Zip Code)


Registrant's telephone number, including area code:  (314) 432-4252



<PAGE> 2
The Registrant hereby amends its Form 8-K filed with the
Securities and Exchange Commission on October 15, 1996 to include
as an Exhibit a letter from Deloitte & Touche, LLP, relating to
the change in certifying accountant.


ITEM 7.      EXHIBITS

       16.1  Letter from Deloitte & Touche, LLP to the
             Securities and Exchange Commission dated October
             18, 1996.


                         SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of
1934, as amended, the Registrant has duly caused this amendment
to be signed on its behalf by the undersigned, thereunto duly
authorized.

Dated:  October 23, 1996

                                 BENTLEY INTERNATIONAL, INC.


                               By /s/ Lloyd R. Abrams
                                  -----------------------------------
                                  Lloyd R. Abrams,
                                  President and Chief Executive Officer

                                    - 2 -
<PAGE> 3
                                     EXHIBIT INDEX

Exhibit
Number       Description
- -------      ------------

16.1         Letter from Deloitte & Touche, LLP to the Securities
             and Exchange Commission dated October 18, 1996.

                                    - 3 -

<PAGE> 1

      Exhibit 16.1

   Deloitte &
    Touche LLP
                    One City Centre               Telephone:  (314) 342-4900
                    St. Louis, Missouri  63101






      October 18, 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
      Bentley International, Inc. dated October 15, 1996.

      Yours truly,

      /s/ Deloitte & Touche, LLP


      Deloitte Touche
      Tohmatsu
      International


© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission