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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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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 30, 1999
WEITZER HOMEBUILDERS INCORPORATED
(Exact Name of Registrant as Specified in Charter)
FLORIDA 0-25850 65-0502494
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
7270 NW 12th Street, Suite 410
Miami, Florida 33126
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (305) 599-8100
N/A
(Former Name or Former Address; if Changed Since Last Report)
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Item 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
Effective November 30, 1999, Weitzer Homebuilders Incorporated (the
"Company" or the "Registrant") engaged Deloitte & Touche LLP ("Deloitte") as the
independent accountants to audit the financial statements of the Company and its
subsidiaries for the fiscal year ended September 30, 1999, replacing McKean,
Paul, Chrycy, Fletcher & Co. ("McKean"), who was dismissed as of November 30,
1999. The selection of Deloitte was approved by the Audit Committee of the Board
of Directors.
McKean served as the Company's independent auditors for the fiscal year
ended September 30, 1998. Their report on the financial statements for the
fiscal year ended September 30, 1998 did not contain an adverse opinion nor a
disclaimer of opinion and was not qualified or modified as to uncertainty, audit
scope or accounting principles.
In connection with the audit of the Company's financial statements for the
fiscal year ended September 30, 1998, and in the subsequent interim period
preceding McKean's dismissal, there were no disagreements on any matters of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure which if not resolved to their satisfaction would have caused
them to make references to the matter in their report.
During the most recent fiscal year and any subsequent interim period
during which McKean was retained by the Registrant, there have been no
"reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K.
There were no consultations on matters between Deloitte and the Company,
as defined in Item 304(a)(2) of Regulation S-K, prior to Deloitte's acceptance
of the new engagement.
The Company has requested from McKean a letter addressed to the Securities
and Exchange Commission (the "SEC") stating that it agrees with the statements
as set forth above, in connection with this filing. A copy of that letter will
be filed by amendment to this Current Report on Form 8-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits.
16.1 Letter regarding change in accountants from McKean, Paul, Chrycy,
Fletcher & Co. (To be filed by amendment).
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 duly authorized.
WEITZER HOMEBUILDERS INCORPORATED
Date: December 1, 1999 /s/ Sergio Pino
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By: Sergio Pino
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Chief Executive Officer
