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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 22, 1996
Commission File Number 0-24798
COLECCIONES DE RAQUEL, INC.
(Exact name of small business issuer as specified in its charter)
Nevada 93-1123005
(State or other jurisdiction (IRS Employer
of Incorporation) Identification Number)
9873 S. Santa Monica Blvd., Beverly Hills, California 90212
(Address of principal executive offices)
(310) 203-9240
(Registrant's telephone number)
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CURRENT REPORT: FORM 8-K
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On November 22, the registrant dismissed Cacciamatta Accountancy Corporation
(successor firm of Saddington-Cacciamatta) as independent auditors. The
dismissal did not involve a dispute with Cacciamatta Accountancy Corporation
over accounting practices or policies. The reports of Saddington-Cacciamatta
on the registrant's financial statements 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 principals. In
connection with the audits of the registrant's financial statements for each
for the years ended December 31, 1994 and 1995, there were no disagreements
with Saddington-Cacciamatta on any matters of accounting principles and
practices, financial statement disclosure, or auditing scope and procedures
which, if not resolved to the satisfaction of Saddington-Cacciamatta, would
have caused such a firm to make reference to the matter in their report.
On November 22, 1996, the registrant received a letter from Cacciamatta
Accountancy Corporation herein attached as exhibit 16.1.
EXHIBITS
16.1 Letter from Cacciamatta Accountancy Corporation dated November 22, 1996.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant caused this report to be signed on its behalf by the undersigned,
hereunto duly authorized.
COLECCIONES DE RAQUEL, INC.
(Registrant)
Dated: November 27, 1996 By: /s/ Raquel Zepeda
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Raquel Zepeda, Chief Financial Officer
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[ACCOUNTANT LETTERHEAD]
November 22, 1996
Ms. Raquel Zepeda
President
Colecciones de Raquel
9873 S. Santa Monica Boulevard
Beverly Hills, CA 90212
Dear Raquel:
This is to confirm that the client-auditor relationship between Colecciones de
Raquel (Commission File Number 0-24798) and Cacciamatta Accountancy Corporation
(successor firm of Saddington - Cacciamatta) has ceased.
Sincerely,
/s/ Marcia J. Hein
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Cacciamatta Accountancy Corporation
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
