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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 21, 1999
N-VIRO INTERNATIONAL CORPORATION
(EXACT NAME OF REGISTRANT AS SPECIFIED IN CHARTER)
DELAWARE 0-21802 34-1741211
(STATE OR OTHER JURISDICTION (COMMISSION (IRS EMPLOYER
OF INCORPORATION) FILE NUMBER) IDENTIFICATION NO.)
3450 W. CENTRAL AVENUE, SUITE 328
TOLEDO, OHIO 43606
(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE: (419) 535-6374
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a)(1)(i) On September 21, 1999, McGladrey + Pullen LLP, the
Registrant's certifying accountant, resigned as the certifying
accountant for the Registrant by so notifying the Registrant
in writing. A copy of the letter of resignation is attached
hereto as Exhibit 1.
(a)(1)(ii) McGladrey + Pullen LLP issued, for the periods ended December
31, 1997 and 1998, an unqualified opinion, without
qualification, disclaimer, adverse opinion or any
uncertainties.
(a)(1)(iii) McGladrey + Pullen voluntarily resigned as the certifying
accountant for the Registrant. Neither the Registrant, nor its
Board of Directors or any committee thereof made a decision to
change accountants.
(a)(1)(iv) There were no disagreements with McGladrey + Pullen LLP during
the Registrant's two most recent fiscal years and subsequent
interim periods on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or
procedure which, if not resolved to the satisfaction of
McGladrey + Pullen LLP, would have caused it to make a
reference to the subject matter of the disagreement in
connection with its report.
(a)(1)(v) There have been no reportable events within the Registrant's
two most recent fiscal years and subsequent interim periods.
McGladrey + Pullen LLP have reviewed the preceding statements, and a copy of
this response is attached hereto as Exhibit 2.
SIGNATURE
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.
N-VIRO INTERNATIONAL CORPORATION
Dated: September 23, 1999 By: /s/ James K. McHugh
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James K. McHugh
Chief Financial Officer
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EXHIBIT 1
[McGladrey & Pullen, LLP letterhead]
September 21, 1999
Mr. James K. McHugh
Chief Financial Officer
N-Viro International Corporation
3450 West Central Avenue, Suite 328
Toledo, OH 43606
Dear Mr. McHugh:
This is to confirm that the client-auditor relationship between N-Viro
International Corporation (Commission File Number 0-21802), and McGladrey &
Pullen, LLP has ceased.
Sincerely,
/s/ McGladrey & Pullen, LLP
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McGLADREY & PULLEN, LLP
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, DC 20549
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EXHIBIT 2
[McGladrey & Pullen, LLP letterhead]
September 24, 1999
Securities and Exchange Commission
Washington, DC 20549
We were previously the independent accountants for N-Viro International
Corporation, and on March 5, 1999 we reported on the consolidated financial
statements of N-Viro International Corporation and subsidiaries as of and for
the two years ended December 31, 1998. On September 21, 1999, we resigned as
independent accountants of N-Viro International Corporation.
We have read N-Viro International Corporation's statements included under Item 4
of its Form 8-K, dated September 23, 1999, and we agree with such statements.
/s/ McGladrey & Pullen, LLP
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McGLADREY & PULLEN, LLP
