SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A#3
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 31, 1997
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R.F. Management Corp.
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(Exact name of registrant as specified in its charter)
New York
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(State or other jurisdiction of incorporation)
0-26488 22-3318886
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(Commission File Number) (IRS Employer Identification No.)
95 Madison Avenue, Suite 301, Morristown, N.J. 07960
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code
(201) 538-9955
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N/A
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(Former name of former address, if changed since last report)
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Item 1. Changes in Control of Registrant
N/A
Item 2. Acquisition of Disposition
N/A
Item 3. Bankruptcy or Receivership
N/A
Item 4. Changes in Registrant's Certifying Accountant
(a) On January 31, 1997, the Company dismissed DDK & Company LLP, located
at 1500 Broadway - 12th Floor, New York, New York 10036. The Company has engaged
Weinick, Sanders & Co. LLP, located at 1515 Broadway, New York, New York 10036
as its new certified pubic accountants.
(b) In connection with the two most recent fiscal years and subsequent
interim period preceding DDK & Company LLP's, dismissal there were no
disagreements with DDK & Company LLP on any matter of accounting principals or
practices, financial statement disclosure, or auditing scope or procedure.
(c) DDK & Company LLP's report on the financial statements for either of
the past two years did not contain an adverse opinion or disclaimer of opinion
and was not qualified or modified.
(d) The Company has requested that DDK & Company LLP furnish them with a
letter addressed to the Securities and Exchange Commission (the "Commission")
stating whether they agree with the statements made by the Company in response
to this item, and if not, stating the respects in which he does not agree.
(e) The decision to change accountants was recommended and approved by the
Board of Directors.
Item 5. Other Events
N/A
Item 6. Resignation of Registrant's Directors
N/A
Item 7. Financial Statements and Exhibits
a. Financial statements of businesses acquired.
N/A
b. Pro forma financial information.
N/A
c. Exhibits.
Attached hereto as Exhibit 16, is a copy of DDK & Company's letter
addressed to the Commission stating that they agree with the statements made by
the Company.
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SIGNATURES
R.F. Management Corp.
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(Registrant)
Date: March 11, 1997 By: /s/Wayne Miller
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Wayne Miller, Vice-President
Exhibit 16
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[LETTERHEAD OF DDK & COMPANY LLP]
March 10, 1997
Securities and Exchange Commission
450 Fifth Avenue
Washington, D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K/A#2 dated February 28, 1997 of R.F.
Management Corp. and are in agreement with the statements contained therein.
Sincerely,
/s/ DDK & Company LLP
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DDK & Company LLP
