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) April 9, 1997
MONROC, INC.
------------------------------------------------------
(Exact name of registrant as specified in its charter)
Delaware 0-23880 87-0436697
- - - - ----------------------------------------------------------------------
(State or other jurisdiction of (Commission (I.R.S. Employer
incorporation or organization) File Number) Identification No.)
P.O Box 537, 1730 Beck Street
Salt Lake City, Utah 84116
---------------------------------------------------
(Address of principal executive offices) (Zip Code)
(801) 359-3701
----------------------------------------------------
(Registrant's telephone number, including area code)
N/A
- - - - --------------------------------------------------------------------------
(Former name, former address and former fiscal year, if changed since last
report)
<PAGE>
Item 4. Change in Registrant's Certifying Accountant
On April 9, 1997, acting on the recommendation of the Audit
Committee of the Board of Directors of Monroc, Inc. (the
"Company"), the Board of Directors dismissed Grant Thornton LLP
as independent auditors for the Company and approved the
appointment of Deloitte & Touche LLP as the Company's independent
auditors for the year ending December 31, 1997. The firm of
Grant Thornton LLP has served as the Company's independent
auditors for the year ended December 31, 1996.
The accountants' report issued by Grant Thornton LLP with
respect to the Company's financial statements for the years ended
December 31, 1996 and 1995 did not contain an adverse opinion or
a disclaimer of opinion, nor were such reports qualified or
modified as to uncertainty, audit scope or accounting principles.
During the two most recent fiscal years and the subsequent
interim period preceding the dismissal of Grant Thornton LLP, the
Company did not have any disagreement with Grant Thornton LLP on
any matter of accounting principle or practice, financial
statement disclosure or auditing scope or procedure. No
consultation occurred between the Company and Deloitte & Touche
LLP during the two fiscal years and the subsequent interim period
prior to the appointment of Deloitte & Touche LLP regarding the
application of accounting principles to a specific completed or
contemplated transaction, the type of audit opinion that might be
rendered on the Company's financial statements, or any other
information considered by the Company in reaching a decision as
to an accounting, auditing or financial issue.
Item 7. Financial Statements and Exhibits
(c)
16. Letter dated April 10, 1997 from Grant Thornton LLP
<PAGE>
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 thereunto duly authorized.
REGISTRANT:
MONROC, INC.
/s/ L. William Rands
--------------------------
L. William Rands
Vice President - Finance,
Treasurer and Secretary
Date: April 11, 1997
<PAGE>
EXHIBIT INDEX
16. Letter dated April 10, 1997 from Grant Thornton LLP
April 10, 1997
Securities and Exchange Commission
Washington, D.C. 20549
Re: Monroc, Inc.
File No. 0-23880
Dear Sir or Madam:
We have read item 4 of the Form 8-K of Monroc, Inc. dated April 9, 1997, and
agree with the statements contained therein except that we have no knowledge
about the statement in paragraph one regarding the approval of Deloitte &
Touche LLP nor about the statement in paragraph two regarding the consultation
between the Company and Deloitte & Touche.
Very truly yours,
/s/ Grant Thornton LLP
