SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) February 3, 1997
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QPQ CORPORATION
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(Exact name of registrant as specified in its charter)
Florida 1-12350 65-0423147
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(State or other jurisdiction (Commission File (IRS Employer
or incorporation) Number) Identification No.)
1000 Lincoln Road, Suite 200, Miami Beach, Florida 33139
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(Address of principal executive offices, including zip code)
Registrant's telephone number, including area code (305) 531-5800
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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
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(a) On February 3, 1997, Coopers & Lybrand resigned as the Company's
auditors.
(b) During the two most recent fiscal years and subsequent interim
period through February 3, 1997, there have been no disagreements with Coopers &
Lybrand on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure or any reportable events.
(c) The report of Coopers & Lybrand for the fiscal year ended December
31, 1994 did not contain an adverse opinion, disclaimer of opinion,
qualification, or modification as to uncertainty, audit scope or accounting
principles. The report of Coopers & Lybrand for the fiscal year ended December
31, 1995 contained a modification as to the Company's ability to continue as a
going concern.
(d) The Company has requested Coopers & Lybrand to furnish it with a
letter addressed to the Securities and Exchange Commission stating whether or
not it agrees with the statements made by the Company in response to Item 4 and,
if not, stating the respects in which it does not agree. The Company delivered a
copy of this Form 8-K/A report to Coopers & Lybrand on March 25, 1997. The
Company is filing such letter as an exhibit to this Form 8-K/A.
(e) On February 5, 1997, the Board of Directors of the Company appointed
Moore Stephens-Lovelace, Roby, P.L. as independent auditors of the Company for
the fiscal year ended December 31, 1996.
ITEM 7 - FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
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(c) Exhibits:
(1) Letter of Coopers & Lybrand pursuant to Item 304(a)(3) of
Regulation S-B.
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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.
QPQ CORPORATION
By: /s/ Mitchell Rubinson
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MITCHELL RUBINSON
President
DATED: March 19, 1997
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March 27, 1997
Securities and Exchange Commission 450 5th Street, N.W.
Washington, D.C.
Gentlemen:
We have read the statements made by QPQ Corporation (copy attached), which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as
part of the Company's amended Form 8-K report for the month of March 1997. We
agree with the statements concerning our Firm in such amended Form 8-K.
Very truly yours,
/s/ Coopers & Lybrand L.L.P.
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Coopers & Lybrand L.L.P
