SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
Current Report Pursuant to Section 13 or 15(D)
of the Securities and Exchange Act of 1934
Date of Report (date of earliest event reported): December 22, 1997
RED OAK HEREFORD FARMS, INC.
(Exact Name of Registrant as Specified in its Charter)
NEVADA
(State or Other Jurisdiction of Incorporation)
33-89714 84-1120614
(Commission File Number) (Employer Identification Number)
2010 Commerce Drive, Red Oak, Iowa 51566
(Address of Principal Executive Offices)
Registrant's Telephone Number, including Area Code: (712) 623-9224
<PAGE>
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) On December 22, 1997, Baird Kurtz & Dobson resigned as principal
accountants of Red Oak Hereford Farms, Inc.
(b) During the two most recent fiscal years and interim period subsequent to
December 31, 1996, there have been no disagreements with Baird Kurtz &
Dobson on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure or any reportable
events.
(c) Baird Kurtz & Dobson's report on the financial statements for the past
two years contained no adverse opinion or disclaimer of opinion and was
not qualified as to audit scope or accounting principles. The
accountant's report on the financial statements of Mid-Ag, LC, the
predecessor entity, as of and for the two years ended December 31, 1996
and for the period August 9, 1994 (inception) to December 31, 1994
contained an explanatory paragraph regarding substantial doubt about the
Company's ability to continue as a going concern for a reasonable period
of time.
(d) The Registrant has requested that Baird Kurtz & Dobson furnish it with a
letter addressed to the SEC stating whether it agrees with the above
statements. A copy of Baird Kurtz & Dobson's letter to the SEC, dated
December 23, 1997, is filed as Exhibit 16.1 to the Form 8-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL
INFORMATION AND EXHIBITS.
(a) Financial Statements of Businesses Acquired.
None
(b) Pro Forma Financial Information.
None
(c) Exhibits.
16.1 Letter regarding change in Certifying Accountant
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this Report to be signed on its
behalf by the undersigned hereunto duly authorized.
RED OAK HEREFORD FARMS, INC.
Date: December 22, 1997
By: /s/ Gordon Reisinger
Gordon Reisinger
President and Chief Accounting Officer
<PAGE>
December 23, 1997
Securities and Exchange Commission
Washington, DC 20549
Gentlemen:
We were previously principal accountants for Red Oak Hereford Farms, Inc.
(Red Oak) and reported on the financial statements of the predecessor
entities to the Company.
On January 31, 1997, we reported on the financial statements of Mid-Ag, L.C.
(now Red Oak Farms, Inc., a wholly-owned subsidiary of Red Oak) as of and
for the two years ended December 31, 1996 and for the period August 9, 1994
(inception) to December 31, 1994. On February 7, 1997, we reported on the
financial statements of Midland Cattle Company (now a wholly-owned
subsidiary of Red Oak) as of and for the three years ended December 31, 1996.
On December 22, 1997, we resigned as principal accountants of Red Oak.
We have read Red Oak's statements included under Item 4 of its Form 8-K for
December 22, 1997, and we agree with such statements.
BAIRD, KURTZ & DOBSON
ESC/bg
