UNITED STATES
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) February
25, 1997, January 31, 1997
ENERGY CONSERVATION INTERNATIONAL, INC.
(Exact name of registrant as specified in its charter)
Florida 33-76634 59-3223766
(State of Incorporation) (Commission file No.) (IRS Employer ID No.)
503 Barnes Drive
Brandon, Florida 33511
(Address & zip code of principal executive offices)
(813)-662-9330
(Registrant's phone no. include area code)
ITEM 4. Changes in Registrants Accounting Firms
On January 31, 1997 the Company (Energy Conservation
International, Inc. received a letter, dated January 27,
1997, from Durland & Company (the Company's Auditor) stating
they had resigned as auditors of the Company due to non-
payment of fees. There is a dispute as to the amount
claimed to be owed by the accountant.
The principal accountant's (Durland & Company) report
on the financial statements for the past two years were
unqualified.
There were no disagreements with the former accountant
on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or
procedure.
Page 1
Item 7 - Exhibit 16 - Letter on Change in Certifying Accountant
Letter from Durland & Company to US Securities and Exchange
Commission
in Response to 8-K filed 2/11/97
February 17, 1997
Mr. Michael H. Sutton
Chief Accountant
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington D.C. 20549
Re: Energy Conservation International,Inc.
SEC File No.: 33-76634
Form 8-K; Filed 2/11/97
Dear Mr. Sutton:
We have reviewed the above referenced filing and agree the
we resigned as the independent auditors of the registrant.
Said filing is incorrect as to any dispute over the amount
of our fees. We have in fact, not received any contact from
the Company since August 29, 1996, when such fees became due
and payable.
We agree that our reports on the Company's financial
statements for the past two years were unqualified.
We agree that historically there were no disagreements with
the Company on any matter of accounting principles or
practices, financial statement disclosure or auditing scope
or procedure. We, however, have made the determination that
we are not comfortable working with the current management
of the Company, and it was primarily this determination that
has caused our resignation.
Sincerely,
/s/ Durland + Company, CPAs, P.A.
Durland & Company, CPAs, P.A.
Palm Beach, Florida
cc. Energy Conservation International, Inc.
Page 2
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.
ENERGY CONSERVATION INTERNATIONAL, INC.
DATED: February 25, 1997
BY: /s/ Jose A. Alvarez, CPA_______________________
Jose A. Alvarez, CPA
President, Chief Executive Officer, Chief Financial Officer
