<PAGE>
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)
September 15, 1997
Interactive Entertainment Limited
( formerly Sky Games International Ltd.)
(Exact name of registrant as specified in its charter)
Bermuda 0-22622 98-0170199
(State or other (Commission File (IRS Employer
Jurisdiction of Number) Identification
incorporation) Number)
845 Crossover Lane
Suite D-215
Memphis, Tennessee 38117
(901) 537-3800
(Address, including zip code,
and telephone number, including area code,
of registrant s principal executive offices)
ITEM 4. Changes in Registrant s Certifying Accountant.
(a) As of September 15, 1997, Interactive Entertianment
Limited (the Company ) accepted the resignation of
Buckley Dodds, Charter Accountants as independent
Canadian auditor to the Company. Buckley Dodds, Charter
Accountants reports on the financial statements for the
past two years have not contained any adverse opinions or
disclaimer of opinions and have not been qualified as to
uncertainty, audit scope, or accounting principles. <PAGE>
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There have been no disagreements with Buckley Dodds,
Charter Accountants during the two most recent fiscal
years and any subsequent interim period. Buckley Dodds,
Chartered Accountants had, since June 30, 1992, acted as
independent auditor for the Company.
As of September 15, 1997, the Executive Committee of
Interactive Entertainment Limited (Company approved the
appointment, subject to shareholder approval, of Ernst &
Young LLP as a new independent accountant to the Company
for the ensuing year at a remuneration to be negotiated
by management and approved by the board of directors of
the Company. Ernst & Young LLP was selected by the
Company on account of the increasing importance of U.S.
GAAP to the accounting practices and disclosures of the
Company, which has resulted from the Company s recent
change of its status from that of a foreign private
issuer under Rule 3b-4, promulgated under the United
States Securities Exchange Act ( Exchange Act ) and the
fact that Ernst & Young LLP is also experienced in
auditing financial statements prepared under Canadian
GAAP, which the Company will continue to prepare for
certain purposes other than its filings under the
Exchange Act.
There are no other disclosures required to be made
pursuant to Item 304(a) of Regulation S-K
Exhibit
1. Letter from Buckley Dodds, Charter Accountants to
the Securities and Exchange Commission.<PAGE>
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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.
INTERACTIVE ENTERTAINMENT LIMITED
September 15, 1997 By: /s/ Gordon Stevenson
Gordon Stevenson
President and Chief Executive Officer <PAGE>
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Exhibit 1.
Buckley Dodds
Chartered Accountants
Suite 1140 -1185 West Georgia Street
Vancouver, B.C. Canada V6E 4E6
Telephone: (604) 688-7227
Fax: (604) 681-7716
September 12, 1997
Securities and Exchange Commission
Washington, D.C.
20549
Dear Sirs:
Re: Interactive Entertainment Limited (formerly Sky Games
International Ltd.)
Dear Sirs:
We have been provided with the Form 8-K notice with
respect to our resignation as the Auditor of the above
noted company. Based on our informatuion available to
us, we agree with the information contained in the
attached notice and have no issue with it.
Yours truly,
/s/ Buckley Dodds
Buckly Dodds
Chartered Accountants<PAGE>
