CARE FIRST INC
8-K, 1997-11-04
SKILLED NURSING CARE FACILITIES
Previous: ROMAC INTERNATIONAL INC, 424B4, 1997-11-04
Next: RESIDENTIAL ASSET SECURITIES CORP, 8-K, 1997-11-04



<PAGE>   1





                                 UNITED STATES
                       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)         October 29, 1997


                   Commission file number 33-84629C          


                                CARE FIRST, INC.
             (Exact name of registrant as specified in its charter)


<TABLE>
<S>                                             <C>
             Minnesota                                                 41-0877001      
- ---------------------------------------------          -----------------------------------
(State or other jurisdiction of incorporation          (I.R.S. Employer Identification No.)
         or organization)
</TABLE>

       3720 23rd Ave So
        Minneapolis, MN                                               55407
- ----------------------------------------                ------------------------
   (Address of principal executive offices)                        (Zip Code)

                                 (612) 724-5495             
              ----------------------------------------------------
              (Registrant's telephone number, including area code)





                                  1 of 5 Pages
<PAGE>   2


Item 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

Care First, Inc.  (the "Company") has been notified that Larson, Allen,
Weishair & Company, LLP, resigned as its certified public accountants
responsible for auditing the Company's financial statements, and appointed as
its certified public accountants Lund Koehler Cox and Company, PLLP, effective
immediately.  This action was taken by the Board of Directors on October 29,
1997.  Larson, Allen, Weishair & Company, LLP reports for the last two fiscal
years contained no adverse opinions, disclaimers, or qualifications or
modifications as to uncertainty, audit scope or accounting principles, and
during such two fiscal year period and the subsequent interim period since
then, there have been no disagreements with Larson, Allen, Weishair & Company,
LLP on any matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedure which, if not resolved to the
satisfaction of Larson, Allen, Weishair & Company, LLP, would have caused it to
make reference to the subject matter of the disagreement in connection with its
reports.


Item 7.  FINANCIAL STATEMENTS AND EXHIBITS

[C]      Exhibits

         (16) Letter regarding change in certifying accountant.





                                  2 of 5 Pages
<PAGE>   3





                                   SIGNATURE




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, thereunto duly authorized.



                                      CARE FIRST INC.


Dated:  October 29, 1997
                                      By /s/ Jack E. Nugent
                                        ---------------------------------------
                                        Jack E. Nugent, President



                                      By /s/ Tamara J. Austin
                                        ---------------------------------------
                                        Tamara J. Austin, Director of Finance






                                  3 of 5 Pages
<PAGE>   4





                                 EXHIBIT INDEX


<TABLE>
<CAPTION>
Exhibit No.      Description                                                         Page No.
- -----------      -----------                                                         --------
<S>              <C>                                                                 <C>           
      16                  Letter regarding change in certifying accountant.             5
</TABLE>





                                  4 of 5 Pages

<PAGE>   1




                                                                      Exhibit 16


October 29, 1997



Dear Sir/Madam:

We have read Item 4 on page 2 of Form 8-K dated October 29, 1997 of Care First,
Inc. and are in agreement with the statements contained therein.  We have no
basis to disagree with the other statements of the Registrant contained
therein.




                               By /s/ Larson, Allen, Weishair & Company, LLP
                                 ----------------------------------------------
                                 LARSON, ALLEN, WEISHAIR & COMPANY, LLP





                                  5 of 5 Pages


© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission