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 (Date of earliest event reported): September 22, 1997
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K.L.S. Enviro Resources, Inc.
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(Exact name of registrant as specified in its charter)
Nevada
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(State or other jurisdiction of incorporation or organization)
0-21998 75-2460365
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(Commission file number) (I.R.S. Employer Identification No.)
3220 North Freeway
Fort Worth, Texas 76111
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (817) 624-4844
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Not Applicable
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(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant.
On September 22, 1997, K.L.S. Enviro Resources, Inc. (the "Company")
terminated the engagement of Weaver and Tidwell, L.L.P., ("Weaver & Tidwell"),
as the independent auditors of the Company and appointed KPMG Peat Marwick
("KPMG")as the independent auditors of the Company for the fiscal year ending
September 30, 1997.
The reports of Weaver & Tidwell on the Company's consolidated financial
statements for the years ended September 30, 1995 and 1996 contained no
adverse opinion or disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope or accounting principles.
The decision to change the Company's independent auditors was approved
by the Company's board of directors.
In connection with its audits for the years ended September 30, 1994,
1995 and 1996, and through September 22, 1997, the Company has had no
disagreements with Weaver & Tidwell on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which disagreements if not resolved to the satisfaction of Weaver & Tidwell
would have caused it to make reference thereto in its report on the
consolidated financial statements for such years.
During the years ended September 30, 1995 and 1996 and through September
22, 1997, there have been no reportable events (as defined in Item
304(a)(1)(iv)(B) of Regulation S-B).
Weaver & Tidwell has provided to the Company a letter addressed to the
Securities and Exchange Commission stating that it has reviewed the disclosure
provided in this Current Report and has no disagreement with the relevant
portions of this disclosure, pursuant to the requirements of Item 304(a)(3) of
Regulation S-B. A copy of such letter, dated as of March 28, 1997, is filed
herewith as Exhibit 16 to this Current Report of form 8-K.
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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 thereunto duly authorized.
K.L.S. Enviro Resources, Inc.
By: /s/ Douglas L. Rex
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Douglas L. Rex
Chief Financial Officer
(Principal Accounting Officer)
Date: September 26, 1997
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EXHIBIT 16
WEAVER AND TIDWELL L.L.P.
Certified Public
Accountants
and Consultants
507 West Seventh Street
Suite 1500
Forth Worth, Texas 76102
September 23, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements of K.L.S. Enviro Resources, Inc., pertaining to
our firm included under Item 4 of Form 8-K dated September 22, 1997 and agree
with such statements as they pertain to our firm.
/s/ Weaver and Tidwell LLP
WEAVER AND TIDWELL, LLP
Fort Worth, Texas
