PINNACLE MICRO INC
8-K, 1998-01-13
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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 ACT OF 1934


Date of Report (Date of earliest event reported)   January 6, 1998
                                                  -----------------------------

                            PINNACLE MICRO, INC.
- -------------------------------------------------------------------------------
          (Exact name of registrant as specified in its charter)


      California                       0-21892                  33-0238563
- ----------------------------    ------------------------    -------------------
(State or other jurisdiction    (Commission File Number)    (I.R.S. Employer
    of incorporation)                                       Identification No.)


                  140 Technology, Irvine, California               92618
             -------------------------------------------    -------------------
               (Address of principal executive offices)          (Zip Code)


Registrant's telephone number, including area code   (714) 789-3000
                                                   ----------------------------


                   19 Technology, Irvine, California  92618
- -------------------------------------------------------------------------------
        (Former name or former address, if changed since last report.)



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ITEM 4.  CHANGES IN REGISTRANT'S CERTIFIED ACCOUNTANT.

     Effective January 6, 1998, BDO Seidman, LLP resigned as the independent 
auditors for Pinnacle Micro, Inc. (the "Company"). The Company has retained 
the firm of Scott, Bankhead & Co., based in Newport Beach, California, to 
replace BDO Seidman, LLP as its principal accountants to audit the Company's 
financial statements. The appointment of Scott, Bankhead & Co. as the 
Company's accountants was approved by both the Board of Directors and Audit 
Committee of the Company.

     To the Company's knowledge, during the Company's two most recent fiscal 
years and the subsequent interim period before the resignation of BDO 
Seidman, LLP, there have been no disagreements between the Company and BDO 
Seidman, LLP on any matter of accounting principles or practices, financial 
statement disclosure or auditing scope or procedure which, if not resolved to 
BDO Seidman, LLP's satisfaction, would have caused in to make a reference to 
the subject matter of the disagreement in connection with its report. BDO 
Seidman, LLP's report on the Company's financial statements for the two most 
recent fiscal years did not contain any adverse opinion and was not qualified 
as to uncertainty, audit scope, or accounting principles.

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS

     (c) EXHIBITS

     Exhibit No.               Description
     -----------               -----------

        16              Letter of BDO Seidman, LLP

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.

                                        PINNACLE MICRO, INC.


                                        --------------------------------------
January ____, 1998                      William Blum, Chief Executive Officer



                                      -2-


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                                 EXHIBIT INDEX

                                                                 Sequentially
                                                                 Numbered
Exhibit No.                 Description                          Page
- -----------                 -----------                          ------------

    16              Letter of BDO Seidman, LLP ................




                                      -3-



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           [LOGO]

          BDO SEIDMAN, LLP               3200 Bristol Street, Suite 400
          Accountants and Consultants    Costa Mesa, California 92626
                                         Telephone (714) 957-3200 (310) 860-5995
                                         Fax (714) 957-1080

January 12, 1998



Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549


Gentlemen:

We have been furnished with a copy of the response to Item 4 of Form 8-K for 
the event that occurred on January 6, 1998, to be filed by our former client, 
Pinnacle Micro, Inc. We agree with the statements made in response to that Item
insofar as they relate to our Firm.

                                           Very truly yours,

                                           /s/ BDO Seidman, LLP






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