AMERICAN SPORTS HISTORY INC
8-K, 1999-06-18
PERIODICALS: PUBLISHING OR PUBLISHING & PRINTING
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               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 event reported):  June 14, 1999.



              AMERICAN SPORTS HISTORY INCORPORATED
     (Exact name of registrant as specified in its charter)


              Commission File Number:  33-55254-46

                NEVADA                         87-0485307
   (State or other jurisdiction of          (I.R.S. Employer
    incorporation or organization)         Identification No.)


           21 Maple Avenue
            Bay Shore, NY                         11706
   (Address of principal executive             (Zip Code)
               offices)

         Registrant's Telephone Number:  (516) 206-2674


             18-I Heritage Drive, Chatham, NJ  07928
      (Former name, former address and former fiscal year,
                  if changed since last report)

<PAGE>

     Item 4.  Changes in Registrant's Certifying Accountant.

     On  June  14,  1999, Michelle M. Gelinas, CPA  (the  "Former
Accountant")   declined  to  stand  for  reappointment   as   the
independent   public  accountant  for  American  Sports   History
Incorporated (the "Company").  The Former Accountant reported  on
the  financial statements for the fiscal years ended December 31,
1997  and  1996.   The reports of the Former Accountant  did  not
contain any adverse opinion or a disclaimer of opinion, and  were
not qualified or modified as to any uncertainty (except as to the
Company's "ability to continue as a going concern"), audit  scope
or accounting principle.

     During  the  Company's  two most  recent  fiscal  years  and
subsequent interim periods through the date of this report, there
were no disagreements with the Former Accountant on any matter of
accounting   principles   or   practice,   financial    statement
disclosure,  or auditing scope or procedure, which  disagreements
if  not  resolved  to the satisfaction of the  Former  Accountant
would  have caused it to make reference thereto in its report  on
the financial statements for such years.

     At  its  board  meeting  on June  14,  1999,  the  Board  of
Directors  of the Company engaged the accounting firm of  Hays  &
Company  as its new independent accountants, effective  June  14,
1999.

           Item 7.  Financial Statements and Exhibits

Exhibits

     Included in this report as Exhibit No. 1 (Item 601(a)(16) of
Regulation S-B) is the letter of the Former Accountant dated June
14, 1999, required by Item 304(a)(3) of Regulation S-B.

                           SIGNATURES

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

                                   American Sports History
Incorporated

DATED:  June 18, 1999                   By: /s/ Herbert J. Hefke,
President & CEO

                                2



Exhibit No. 1
American Sports History Incorporated
Form 8-K Dated June 14, 1999
File No. 33-55254-46



Michelle M. Gelinas, CPA           65 Rolling Hill Drive
                                   Chatham, NJ  07928
                                   Phone: 973-593-9019
                                   Fax:  973-593-6877

June 18, 1999

Office of the Chief Accountant
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, NW
Washington, D.C.  20549

Re: American Sports History, Incorporated
    Commission File No.  33-55254-46

I was previously the independent auditor for American Sports
History, Incorporated (the "Company"). Under the date of
June 30, 1998, except for Notes 4 and 9 which are dated
August 21, 1998, I reported on the consolidated financial
statements of the Company as at December 31, 1997, and for
each of the years in the two year period then ended.  On
June 14, 1999, the client-auditor relationship between
American Sports History, Incorporated and Michelle M.
Gelinas, CPA, ceased.  I have read the statements included
under Item 4 of Form 8-K dated June 14, 1999, of American
Sports History Incorporated and agree with such statements.
There are no disagreements or reportable events.

Very truly yours,

/s/ Michelle M. Gelinas, CPA




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