U.S. 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): NOVEMBER 7, 1996
GAME FINANCIAL CORPORATION
(Exact name of registrant as specified in its charter)
MINNESOTA 0-23626 41-1684452
(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
13705 FIRST AVENUE NORTH
MINNEAPOLIS, MINNESOTA 55441
(Address of principal executive offices, including Zip Code)
Registrant's telephone number, including area code: (612) 476-8500
10911 WEST HIGHWAY 55, SUITE 205
MINNEAPOLIS, MINNESOTA 55441
(Former name or former address, if changed since last report.)
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING PUBLIC ACCOUNTANTS.
On November 7, 1996, by action of the Board of Directors, Game
Financial Corporation (the "Company") engaged Ernst & Young LLP, independent
auditors, to audit the consolidated financial statements of the Company for the
year ending December 31, 1996 to replace Lurie, Besikof, Lapidus & Co., LLP, who
were dismissed November 7, 1996. The audit opinion of Lurie, Besikof, Lapidus &
Co., LLP, the Company's prior accountants, for the years ended December 31, 1994
and 1995 did not contain an adverse opinion or disclaimer of opinion, nor was it
modified as to uncertainty, audit scope or accounting principles. There have
been no disagreements between Lurie, Besikof, Lapidus & Co., LLP and the Company
on any matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedure which, if not resolved to the
satisfaction of Lurie, Besikof, Lapidus & Co., LLP, would have caused it to make
reference to the subject matter of the dispute in connection with its report.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
(a) FINANCIAL STATEMENTS OF BUSINESSES ACQUIRED.
Not applicable.
(b) PRO FORMA FINANCIAL INFORMATION.
Not applicable.
(c) EXHIBITS.
Exhibit 16.1 Letter from Lurie, Besikof, Lapidus & Co. LLP
dated November 14, 1996
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.
GAME FINANCIAL CORPORATION
(Registrant)
Dated: November 14, 1996 /s/ Gary A. Dachis
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Gary A. Dachis
President and Chief Executive Officer
(principal executive officer)
Dated: November 14, 1996 /s/ Jeffrey L. Ringer
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Jeffrey L. Ringer
Chief Financial Officer
(principal financial and accounting officer)
LURIE, BESIKOF, LAPIDUS & CO., LLP
Certified Public Accountants
2501 Wayzata Boulevard
Minneapolis, Minnesota 55405-2197
Telephone 612-377-4404
Telecopier 612-377-1325
Securities and Exchange Commission
450 - 5th Street NW
Washington, DC 20549
Gentlemen:
We have read and agree with the comments in Item 4 of Form 8-K of Game Financial
Corporation dated November 14, 1996.
Sincerely,
/s/ Lurie, Besikof, Lapidus & Co., LLP
LURIE, BESIKOF, LAPIDUS & CO., LLP
Minneapolis, Minnesota
November 14, 1996
