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 20, 1997
PLAY CO. TOYS & ENTERTAINMENT CORP.
(Exact name of registrant as specified in its charter)
Delaware O-25030 95-3024222
State of Commission File IRS Employer
Incorporation Number. Identification
No.
550 Rancheros Drive
San Marcos, California 92069
Address of principal executive offices
Registrant's telephone number, including area code (619) 471-4505
N/A
(Former name or former address, if changed since last report)
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ITEM 7. EXHIBITS
16.01 Letter from BDO Seidman , LLP
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SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of
1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized this 17th day of March, 1997.
Play Co. Toys & Entertainment Corp.
By: Richard Brady
President
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February 27, 1997
Securities & Exchange Commission 450 5th Street, N.W.
Washington DC 20549
Gentlemen:
We have been furnished with a copy of the response to Item 4 of Form 8-K
for the event that occurred on February 20, 1997, to be filed by our former
client, Play Co. Toys & Entertainment Corp. (formerly Play Co. Toys). We agree
with the statements made in resonse to that item insofar as they relate to our
Firm. However, we make no comment with respect to the last sentence of the last
paragraph.
Very truly yours,
BDO Seidman, LLP
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