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) December 15, 1997
D.H. MARKETING & CONSULTING, INC.
(Exact name of registrant as specified in its charter)
Nevada 033-91240 88-0330263
(State of incorporation or organization) (Commission (IRS Employer
File Number) Identification No.)
HC 77 394 B Route 209 Milford, PA 18337-9444
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (717) 296-8515
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Item 4.Changes in Registrant's Certifying Accountant.
The Registrant's certifying accounting firm, Niessen, Dunlap & Pritchard, P.C.
("NDP") has resigned as the Registrant's auditors. The decision was based on
NDP's decision to discontinue any SEC practice work and its withdrawal from the
SEC Division of firms of the American Institute of Certified Public
Accountants. The Registrant's notification letter from NDP is attached hereto
as an exhibit. The Registrant is currently negotiating with several accounting
firms and should retain a new accounting firm on Monday, December 22, 1997,
which will be announced in by the Registrant in a press release as well as by
filing another Form 8-K.
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.
D.H. MARKETING & CONSULTING, INC.
December 19, 1997
Date
By: /s/ DAVID D. HAGEN
David D. Hagen, President
<PAGE>
EXHIBIT
<PAGE>
Niessen, Dunlap & Pritchard, P.C.
Certified Public Accountants & Business Consultants
590 Bethlehem Pike, P.O. Box 606
Colmar, PA 18915
(215) 997-7200
December 15, 1997
David D. Hagen, President
D.H. Marketing & Consulting, Inc.
HC 77, Box 394B
Routes 6 and 209
Milford, PA 18337-9444
Dear David:
This letter is to confirm that we will cease our services as auditors of D.H.
Marketing & Consulting, Inc. We have reached this decision reluctantly and
after substantial deliberation. Our decision is based on the fact that our firm
is discontinuing any SEC practice work. We are also withdrawing from the SEC
Division of firms of the American Institute of Certified Public Accountants.
Membership in the SEC Division is required to perform SEC-related engagements.
You should take immediate steps to retain a new accounting firm as there are a
number of accounting matters that require immediate action, the foremost being
year-end inventory observation.
We need to inform you that the Company must file a Form 8-K within five (5)
business days of this notification.
We will cooperate with your new accountants in addressing these and other
matters. To facilitate that process, please send us a letter authorizing us to
make disclosures to your new accountants when they have been selected. Without
such a letter, we are ethically prohibited from communicating with other
regarding your company's affairs.
We look forward to helping you make a smooth transition with your new
accountants.
Very truly yours,
/s/ NIESSEN, DUNLAP & PRITCHARD, P.C.
NIESSEN, DUNLAP & PRITCHARD, P.C.
RLW:ega
via UPS Next-Day Air w/receipt
