UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Report of Event occurring on September 8, 1998
Commission File No. 33-55254-15
GRANDEUR, INC.
NEVADA 87-043851
(State or other jurisdiction (I.R.S. Employer Identification of
incorporation or organization) Number)
1800 E. Sahara, Suite 107
LAS VEGAS, NEVADA 89104
(Address of principal executive offices)
Registrant's telephone number, including area code (702) 693-5744
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ITEM 4. Changes in Registrant's Certifying Accountant.
Effective September 8, 1998 the Company dismissed its auditor, Smith & Company.
Smith & Company's reports on the financial statements for the years ended
December 31, 1997 and December 31, 1996 did not contain an adverse opinion or
disclaimer, and were not qualified or modified as to uncertainty, audit scope,
or accounting principles.
The Company is not aware of any disagreements with Smith & Company during the
two years ended December 31, 1997 or in any subsequent interim period, on any
matters of accounting principles or practices, financial statement disclosures,
or auditing scope or procedure, which disagreement, if not resolved to the
satisfaction of Smith & Company, would have caused it to make reference to the
subject matter of the disagreement in connection with its report.
On September 8, 1998, the Company engaged PricewaterhouseCoopers as independent
auditors for the year ended May 31, 1998. PricewaterhouseCoopers is also the
auditor for the Company's Canadian operating subsidiary. No other items of
Regulation S-K, section 229.304(a)(2) are applicable.
ITEM 7. Financial Statements and Exhibits.
Letter from Smith & Company.
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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.
Grandeur, Inc.
(Registrant)
Date: September 9, 1998 By
Pierre de Lanauze
President and Director
Grandeur, Inc.
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SMITH & COMPANY
A PROFESSIONAL CORPORATION OF
CERTIFIED PUBLIC ACCOUNTANTS
MEMBERS OF: 10 WEST 100 SOUTH, SUITE 700
AMERICAN INSTITUTE OF SALT LAKE CITY, UTAH 84101
CERTIFIED PUBLIC ACCOUNTANTS TELEPHONE: (801) 575-8297
UTAH ASSOCIATION OF FACSIMILE: (801) 575-8306
CERTIFIED PUBLIC ACCOUNTANTS E-MAIL: [email protected]
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September 9, 1998
SECPS Letter File
U.S. Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, Northwest
Washington, DC 20549
RE: Grandeur Inc. - SEC File No. 33-55254-15
Ladies and Gentlemen:
We have read Item 4 of the 8-K dated September 9, 1998 for Grandeur Inc. and
agree with the statements contained therein.
Very truly yours,
Smith & Company
By: /s William R. Denney
William R. Denney
