<PAGE>
FORM 8-K
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report: December 10, 1997
Serengeti Eyewear Inc.
----------------------
(Exact Name of Registrant as specified in its charter)
Delaware 0-26022 65-0665659
---------------------------------------------
(State or other juris- (Commission (IRS Employer
diction of incorporation) File Number) Identification No.)
8125 25th Court East
Sarasota, Florida 34243
-----------------------
(Address of principal executive office)
Registrant's telephone number,
including area code: (941) 359-3599
N/A
---
(Former name or former address, if changed since last report)
<PAGE>
ITEM 4 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
a(1) On December 5, 1997, the Registrant changed accountants from Tubbs and
Bartnick, P.A. to BDO Seidman, LLP.
(i) Tubbs and Bartnik, P.A. declined to stand for re-election as the
Company's accountants.
(ii) The financial statements were not subject to an adverse, qualified or
disclaimer of opinion during the past two fiscal years or any interim period
through December 5, 1997.
(iii) The decision to change accountants was approved by the registrant's
board of directors.
(iv) There were no disagreements related to accounting principles or
practices, financial statement disclosure, or audit scope or procedure during
the past two fiscal years or any interim period through December 5, 1997.
(v) (A) N/A (B) N/A (C) N/A (D) N/A
a(2) On December 5, 1997, the registrant engaged BDO Seidman, LLP as their
independent accountants.
(i) The registrant did not consult with its new independent accountant regarding
any matters prior to their engagement.
(ii) N/A
a(3) The Registrant has requested from the former accountant a letter addressed
to the Commission stating their agreement with the statements made by the
Registrant in response to this item.
(b) N/A
<PAGE>
ITEM 7 FINANCIAL STATEMENTS AND EXHIBITS
a. Not applicable
b. Not applicable
c. EXHIBITS
Ex. 16 Accountant's Letter
<PAGE>
SIGNATURES
Pursuant to the requirements of the Securities Act of 1934, as amended, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
Serengeti Eyewear, Inc.
(Registrant)
By /s/ Stephen Nevitt
______________________________
Stephen Nevitt
President
Date Dec. 10, 1997
____________________________
