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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
____________________________
FORM 8-K
____________________________
Dismissal of Accountants
Commission File Number 33-82208-LA
BAYHAWK ALES, INC.
(Exact name of registrant as specified in charter)
Delaware 33-0606860
(State of jurisdiction of (I.R.S. Employer
incorporation or organization) Identification Number)
____________________________
2000 Main Street-Suite A
Irvine California 92614
(714) 442-7565
(Address, including Zip code, and telephone number, including area code, or
registrant's principal executive offices)
____________________________
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ITEM 5. OTHER EVENTS
On February 6, 1998, Bayhawk Ales, Inc., (the "Company") dismissed
Price Waterhouse LLP as its principal accountants and engaged Cacciamatta
Accountancy Corporation as its new principal accountants. The decision to
dismiss this accounting firm was approved by the Company's Board of
Directors. There were no adverse opinions, disclaimers of opinion or
qualifications as to uncertainty, audit scope, or accounting principles in
the reports of Price Waterhouse LLP on the Company's financial statements
for the two most recent fiscal years preceding their dismissal. Through
the date of the change in accountants, there were no disagreements with
Price Waterhouse LLP on any matter of accounting principles or practices,
financial statement disclosure or audit scope or procedure, which
disagreements, if not resolved to the satisfaction of such accountants,
would have caused them to make reference to the subject matter of the
disagreement in connection with their reports.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) EXHIBITS
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EXHIBIT NO. DESCRIPTION
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<C> <S>
23.1 PRICE WATERHOUSE CONSENT
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SIGNATURES
Pursuant to the requirements of the Security and Exchange Commission, the
Registrant has duly caused this statement to be signed on behalf by the
undersigned thereunto duly authorized.
BAYHAWK ALES, INC.
Date: February 6, 1998 By /s/ KARL J. ZAPPA
_______________________________
Karl J. Zappa
Vice President/General Manager
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EXHIBIT 23.1
February 6, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
Bayhawk Ales, Inc.
We have read Item 5 of Bayhawk Ales, Inc.'s Form 8-K dated February 6, 1998 and
are in agreement with the statements contained in the first paragraph therein.
Yours very truly,
Price Waterhouse LLP
Exhibit `A'
