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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) April 10, 1997
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SOUTHERN MINERAL CORPORATION
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(Exact name of registrant as specified in its charter)
Nevada
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(State or other jurisdiction of incorporation)
0-8043 36-2068676
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(Commission File Number) (IRS Employer Identification No.)
500 Dallas, Suite 2800, Houston, Texas 77002-4708
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (713) 658-9444
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(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant
Grant Thornton LLP has served as the Company's independent accountants
since 1992. The Board of Directors annually considers selection of the Company's
independent accountants and determined as of April 10, 1997 not to engage Grant
Thornton for 1997. Management has had no disagreement with Grant Thornton on any
material matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure. Grant Thornton's reports on the
Company's financial statements for 1995 and 1996 did not contain an adverse
opinion or a disclaimer of opinion, and were not qualified or modified as to
uncertainty, audit scope or accounting principles.
The Company's Board of Directors determined as of April 10, 1997 to
appoint and engage KPMG Peat Marwick LLP as the Company's independent
accountants and to audit the Company's financial statements for the year ended
December 31, 1997.
Item 7. Financial Statements and Exhibits
(a) Financial Statements of Businesses Acquired.
Inapplicable.
(b) Pro Forma Financial Information.
Inapplicable.
(c) Exhibits.
16.1 Letter from Grant Thornton LLP to Securities and
Exchange Commission dated April 16, 1997 (filed
herewith).
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
April 16, 1997 Southern Mineral Corporation
By: /s/ James H. Price
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James H. Price,
Vice President--Finance
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EXHIBIT INDEX
16.1 Letter from Grant Thornton LLP to Securities and
Exchange Commission dated April 16, 1997 (filed
herewith).
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Exhibit 16.1
[Grant Thornton LLP Letterhead]
April 16, 1997
Securities and Exchange Commission
Washington, DC 20549
Re: Southern Mineral Corporation
File No. 0-8043
Dear Sir or Madam:
We have read Item 4 of the Form 8-K of Southern Mineral Corporation dated April
16, 1997, and agree with the statements contained therein.
Very truly yours,
/s/ Grant Thornton LLP
GRANT THORNTON LLP
