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U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
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
COLECCIONES DE RAQUEL, INC.
(Exact name of small business issuer as specified in its charter)
Nevada 0-24798 93-1123005
(State or other jurisdiction of (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
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/A
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On November 22, the company 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
Cacciamatta Accountancy Corporation on the company's financial statements for
the years ended December 31, 1994 and 1995, and for the period January 1 to
November 21, 1996, did not contain an adverse opinion or disclaimer of
opinion, nor was it modified as to uncertainty, audit scope, or accounting
principals. The decision to dismiss Cacciamatta Accountancy Corporation was
approved by the board of directors of the company.
In connection with the audits of the company's financial statements for
each of the years ended December 31, 1994 and 1995, and for the period
January 1 to November 21, 1996, there were no disagreements with Cacciamatta
Accountancy Corporation on any matters of accounting principles and
practices, financial statement disclosure, or auditing scope and procedures
which, if not resolved to the satisfaction of Cacciamatta Accountancy
Corporation, would have caused such firm to make reference to the matter in
their report.
On November 22, 1996, the company received a letter from Cacciamatta
Accountancy Corporation herein attached as exhibit 16.1.
On December 12, 1996, the board of directors of the company approved the
appointment of Singer Lewak Greenbaum & Goldstein LLP as the company's
independent auditor.
EXHIBITS
16.1 Letter from Cacciamatta Accountancy Corporation dated November 22, 1996.
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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: December 19, 1996 By: /s/ Raquel Zepeda
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Raquel Zepeda, Chief Financial Officer
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[ACCOUNTANTS LETTERHEAD]
November 22, 1996
Exhibit 16.1
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: COLECCIONES DE RAQUEL
Commission File Number 0-024798
We were previously the principal accountant for COLECCIONES DE RAQUEL and,
under the date of April 4, 1996, we reported on the financial statements of
COLECCIONES DE RAQUEL as of and for the year Ended December 31, 1995. On
November 22, 1996, our appointment as principal accountant was terminated. We
have read COLECCIONES DE RAQUEL'S statements included under Item 4 of its
Form 8-K dated November 22, 1996 and we agree with such statements.
Very truly yours,
/s/ Cacciamatta Accountancy Corporation
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Cacciamatta Accountancy Corporation
(successor firm to Saddington-Cacciamatta)
Irvine, California
