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):
June 11, 1997
Efficiency Lodge, Inc.
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(Exact name of Registrant as Specified in its Charter)
Georgia 0-2290 58-0898219
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(State or other Jurisdiction of (Commission File Number) (IRS Employer
Incorporation or Organization) Identification No.)
Efficiency Lodge, Inc.
5342 Old Floyd Road
P.O. Box 635
Mableton, Georgia 30059
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (770) 819-0039
<PAGE>
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND
EXHIBITS.
(c) Exhibits.
16 Letter dated June 7, 1997 from Randall C. Brown &
Associates, P.C. to the Securities and Exchange
Commission
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.
EFFICIENCY LODGE, INC.
By: /s/ W. Ray Barnes
W. Ray Barnes
President
Secretary-Treasury
June 11, 1997
Date
RANDALL C. BROWN & ASSOCIATES, P.C.
CERTIFIED PUBLIC ACCOUNTANTS
338 PACES CENTER
455 E. PACES FERRY ROAD, N.E.
ATLANTA, GEORGIA 30305-3320
404-237-4732
FAX 404-266-2943
RANDALL C. BROWN, CPA
June 7, 1997
Securities and Exchange Commission
Washington, D.C. 20549
Re: Form 10-KSB
Efficiency Lodge, Inc.
Commission File Number 000-02290
For the Fiscal Year Ended December 31, 1996
Gentlemen:
At the request of the captioned Registrant through its attorneys by
letter dated June 6, 1997, I have read the disclosure in Item 8 of the
captioned Form 10-KSB with regard to the change in the auditor of record,
and I agree with the statements made by the Registrant in Item 8 with
respect thereto except that I would have pointed out that the predecessor
registrant, with which the former accountant was associated, had, for all
practical purposes, ceased to exist in that it did not survive the Merger
in its previous form, which means that there was no change in the auditor
responsible for the financial statements of the captioned Registrant,
i.e. the actual survivor in effect, included in the Registrant's annual
report on Form 10-KSB filed with the SEC.
Very truly yours,
/s/ Randall C. Brown
Randall C. Brown
RCB/me
cc: Roy Barnes<PAGE>
