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U. S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
September 19, 1996
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Date of Report (date of earliest event reported)
OGDEN, McDONALD & COMPANY
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Exact name of Registrant as Specified in its Charter
Colorado 0-24682 84-1125214
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State or Other Jurisdiction Commission File IRS Employer Identification
of Incorporation Number Number
1300 Post Oak Boulevard, 9th Floor, Houston, Texas 77056
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Address of Principal Executive Offices, Including Zip Code
(713) 629-8300
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Registrant's Telephone Number, Including Area Code
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.
(a) Kish, Leake & Associates, P.C.'s reports on the Registrant's financial
statements for the fiscal years ended June 30, 1995 and 1994, contained no
adverse opinion or disclaimer of opinion nor were they qualified as to
uncertainty, audit scope or accounting principles.
(b) On September 19, 1996, Ogden, McDonald & Company (the "Registrant"),
engaged BDO Seidman, LLP as its independent accountants for the fiscal year
ended June 30, 1996. Also on September 19, 1996, Kish, Leake & Associates,
P.C. was dismissed as the Registrant's independent accountants.
(c) The Registrant's Board of Directors made the decision to engage BDO
Seidman, LLP. The Registrant has no audit or similar committee.
(d) In connection with the prior audits for the fiscal years ended June 30,
1995 and 1994, and during the interim period from June 30, 1995 to September 19,
1996, there have been no disagreements with Kish, Leake & Associates, P.C. on
any matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedure.
(e) The Registrant did not consult with BDO Seidman, LLP with regard to any
matter concerning the application of accounting principles to any specific
transactions, either completed or proposed, or the type of audit opinion that
might be rendered with respect to the Registrant's financial statements.
(f) The Registrant has requested that Kish, Leake & Associates, P.C. review
the disclosure and that firm has been given an opportunity to furnish the
Registrant with a letter addressed to the Commission containing any new
information, clarification of the registrant's expression of its views, or the
respect in which it does not agree with the statements made by the Registrant
herein. Such letter is filed as an exhibit to this Report.
Item 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) EXHIBITS.
Exhibit 16. Letter from Kish, Leake & Associates, P.C.
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.
OGDEN, McDONALD & COMPANY
Dated: September 24, 1996 By /s/ Gilbert Gertner
Gilbert Gertner, Chairman of the Board
KISH, LEAKE & ASSOCIATES, P.C.
Certified Public Accountants
7901 East Belleview Avenue, Suite 220 (303) 779-5006
Englewood, Colorado 80111 FAX (303) 779-5724
September 20, 1996
Securities and Exchange Commission
450-5th Street, N.W.
Washington, D.C. 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 September 19, 1996, filed by our former client,
Ogden, McDonald & Company. We agree with the statements made in response to
that item insofar as they relate to our firm.
Very truly yours,
/s/ Kish, Leake & Associates, P.C.