- --------------------------------------------------------------------------------
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
------------------------------
AMENDMENT NO. 1
TO
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): January 16, 1998
BIG SMITH BRANDS, INC.
(Exact name of registrant as specified in its charter)
Delaware 001-13590 13-3005371
- --------------------------------------------------------------------------------
State or other jurisdiction of (Commission (IRS Employer
incorporation or organization File No.) Identification No.)
7100 West Camino Road, Suite 402, Boca Raton, Florida 33433
- --------------------------------------------------------------------------------
(Address of principal executive offices) (Zip Code)
(561) 367-8283
- --------------------------------------------------------------------------------
(Registrant's telephone number, including area code)
N/A
- --------------------------------------------------------------------------------
(Former name, former address and former fiscal year,
if changed since last report)
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant
On January 16, 1998, Big Smith Brands, Inc. (the "Company") accepted
the resignation of Baird, Kurtz & Dobson ("BKD") as its principal accountants.
The decision to accept the resignation of BKD was approved by the Company's
Board of Directors. BKD's reports on the financial statements for the past two
years contained no qualification, adverse or disclaimer of opinion. Their report
dated February 26, 1997, however, included a paragraph regarding substantial
doubt about the Company's ability to continue as a going concern. Through the
date of BKD's resignation, there were no disagreements with BKD on any matter of
accounting principles or practices, financial statement disclosure or auditing
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 disagreements in connection with their reports.
The Company is currently in the process of selecting new principal
accountants.
Item 7. Financial Statements and Exhibits
(c) Exhibits.
16.1 Letter from BKD re resignation as certifying accountant.
(Filed with this Amendment No. 1.)
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 hereunto duly authorized.
Dated: January 26, 1998
BIG SMITH BRANDS, INC.
By /s/ Terry L. Dober
----------------------------------------
Terry L. Dober
Vice President of Finance and Authorized
Registrant Signer (Principal Accounting
and Financial Officer)
-2-
[Baird, Kurtz & Dobson Letterhead]
January 27, 1998
Securities and Exchange Commission
Washington, D.C. 20549
Gentlemen:
We were previously principal accountants for Big Smith Brands, Inc. and on
February 26, 1997, we reported on the consolidated financial statements of Big
Smith Brands, Inc. as of and for the two years ended December 31, 1996. On
January 16, 1998, we resigned as principal accountants of Big Smith Brands, Inc.
We have read Big Smith Brands, Inc.'s statements included under Item 4 of its
Form 8-K for January 16, 1998, and we agree with such statements.
Very truly yours,
/s/ Baird, Kurtz & Dobson
- -------------------------
BAIRD, KURTZ & DOBSON