RENAISSANCE GOLF PRODUCTS INC
8-K/A, 1999-03-30
SPORTING & ATHLETIC GOODS, NEC
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                                 UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                           Washington, D.C.  20549

   
                                   FORM 8-KA
    

                                CURRENT REPORT

    PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

   
        Date of Report (Date of earliest event reported) March 29, 1999
    


                          RENAISSANCE GOLF PRODUCTS, INC.
             (Exact name of registrant as specified in its charter)


          DELAWARE                         1-12532               86-0664849
(State or other jurisdiction of     (Commission File Number)  (I.R.S. Employer 
incorporation or organization)                               Identification No.)


   12187 SOUTH BUSINESS PARK DRIVE, SUITE 100
               DRAPER, UTAH                                       84020 
     (Address of Principal Executive Office)                    (Zip Code)


          REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE (801) 501-0200

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    ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

    Corbin & Wertz acted as the Company's independent public accountants for 
the years ending December 31, 1996 and 1997.  Upon the recommendation of the 
Board of Directors, Corbin & Wertz, located in Irvine, California, was 
dismissed effective April 30, 1998 by the Company in order for the Company to 
appoint Deloitte & Touche LLP, located in Salt Lake City, Utah, as its 
principal accountants following the Company's move to Salt Lake City.  The 
Company filed an 8-K on April 30, 1999, concerning this change of accountants.

   
    Deloitte & Touche LLP performed no audit functions and provided no 
opinions concerning the Company's financial condition or statements.  
Effective March 15, 1999, Deloitte & Touche resigned as the Company's 
principal accountants.  
    

    The Board of Directors has approved the appointment of Jones, Jensen & 
Company as its principal accountant, as of March 15, 1999, to prepare the 
annual audit.  To the knowledge of the Company, at no time has Jones, Jensen 
& Company provided any accounting services to the Company prior to this new 
engagement, and they have no direct or indirect financial interest in the 
Company.

    During the two most recent fiscal years, there have been no disagreements 
with the former accountants on any matters of accounting principles or 
practices, financial statement disclosure or auditing scope or procedure of 
any reportable event.  

   
    A letter from Deloitte & Touche addressed to the Securities and Exchange 
Commission pertaining to this 8-K filing is attached hereto as Exhibit 23.1.  
    

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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.


                                       RENAISSANCE GOLF PRODUCTS, INC.

   
March 29, 1999                         By: /s/Edward B. Paulsen
                                          --------------------------------------
                                          Edward B. Paulsen, Assistant Secretary
    


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[Letterhead]



March 29, 1999


Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549


Dear Sirs/Madams:

We have read and agree with the comments in Item 4 of Form 8KA of Renaissance 
Golf Products, Inc. (Commission File Number 1-12532) dated March 29, 1999.

Yours truly,

/s/ Deloitte & Touche LLP




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