SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15d of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) February 8, 1999
STERLING SUGARS, INC.
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(Exact name of registrant as specified in charter)
Delaware 0-1287 72-0327950
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(State or other (Commission File Number) (IRS employer
jurisdiction of identification No.)
incorporation)
P. O. Box 572 Franklin, Louisiana 70538
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number including area code (318) 828 0620
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(Former name or former address, if changed since
last report) Not applicable
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ITEM 4: CHANGE OF REGISTRANT'S CERTIFYING ACCOUNTANT
At the Company's Board of Directors meeting on February 8, 1999
the Board appointed the accounting firm of Broussard, Poche, Lewis &
Breaux, LLP as independent accountants for the Registrant for 1999. The
work of LeGlue & Company was terminated at that time.
During the two most recent fiscal years and the interim periods
subsequent to July 31, 1998, there have been no disagreements with
LeGlue & Company on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure or any
reportable events.
LeGlue's report on the financial statements for the past two years
contained no adverse opinion or disclaimer and was not qualified or
modified as to uncertainty, audit scope or accounting principles.
The Registrant has requested that LeGlue & Company furnish it with
a letter addressed to the SEC stating whether it agrees with the above
statements. A copy of LeGlue & Company's letter to the SEC, dated March
8, 1999, is filed as Exhibit 16 to Form 8-K.
SIGNATURES
Pursuant to the requirements of the Securties Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf of the
undersigned thereunto duly authorized.
Sterling Sugars, Inc.
Date: March 8, 1999 By:
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Vice President & Treasurer
Date: March 8, 1999 By:
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President & CEO
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EXHIBIT 16
LeGLUE & COMPANY, CPAs
(A Professional Corporation)
Securties and Exchange Commission
Washington, D. C. 20549
Gentlemen:
We were previously principal accountants for Sterling Sugars, Inc.
and on September 11, 1998, we reported on the financial statements of
Sterling Sugars, Inc. as of and for the six months ended July 31, 1998.
We were notified on March 5, 1999 that the Board of Directors in their
meeting of February 8, 1999 dismissed us as principal accountants of
Sterling Sugars, Inc. We have read Sterling Sugars, Inc. statements
included under Item 4 of its Form 8-K dated March 8, 1999 and we agree
with such statements.
Very truly yours,
LeGlue & Company, CPAs
/s/ LeGlue & Company
(A Professional Corporation)
New Orleans, La.
March 8, 1999