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) January 31, 1997
MINISTRY PARTNERS INVESTMENT CORPORATION
(Exact name of registrant as specified in its charter)
CALIFORNIA
(State or other jurisdiction of incorporation)
333-4028LA 33-0489154
(Commission File Number) (IRS Employer Identification No.)
1150 N. Magnolia Avenue, Suite 290, Anaheim, California 92801
(Address of principal executive offices)
800/753-6742
(Registrant's Telephone Number, including Area Code)
Item 7: Financial Statements and Exhibits.
(i) Financial Statements
None.
(ii) Pro Forma Financial Information
None.
(iii) Exhibits
Exhibit No. Exhibit
A. Letter from Brenner, Leavitt & Gray,
dated, January 29, 1997
Item 4: Changes in Registrant's Certifying Accountant
Registrant (the "Company") has engaged the accountancy corporation of Turner,
Warren, Hwang & Conrad to serve as its independent public accountants
commencing with the Company's fiscal year ended September 30, 1996.
The termination of the Company's prior independent public accountants,
Brenner, Leavitt & Gray, was by mutual agreement. The change in accountants
has been approved by the Company's Board of Directors. The reports of
Brenner, Leavitt & Gray on the Company's financial statements for the
past two fiscal years contained no adverse opinion or disclaimers of opinion,
and no such reports were qualified or modified as to uncertainty, audit
scope or accounting principles. During the Company's most recent two
fiscal years and subsequently thereto, there were no disagreements with
Brenner, Leavitt & Gray on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure, which such
disagreement, if not resolved to the satisfaction of such accountants,
would have caused them to make reference to the subject matter of such
disagreements in connection with their report.
Item 8: Change in Fiscal Year
The Company has changed its fiscal year end from September 30 to
December 31. As a result of this change, the Company will report
operations for a "short year" transitional period of three months ending
December 31, 1996 and will operate on a fiscal year ending December 31
thereafter, commencing with the year ending December 31, 1997.
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, thereto duly authorized.
Dated: February 10, 1997 MINISTRY PARTNERS INVESTMENT CORPORATION
By: /s/ John C. Garmo
John C. Garmo, President
January 29, 1997
Securities and Exchange Commission
450 5th Street, N.W.
Washington, DC 20549
Re Ministry Partners Investment Corporation
File Ref. 333-4028-LA
Ladies and Gentlemen:
We were previously the principal accountant for Ministry Partners
Investment Corporation and, under the date of October 26, 1995, we
reported on the financial statements of Ministry Partners Investment
Corporation as of and for the years ended September 30, 1995 and 1994.
Our appointment as principal accountant has been terminated. We have
read the statements included in the Prospectus included as part of
Post-effective Amendment No. 1 to the Company's Registration Statement
on Form SB-2 and we agree with such statements.
Very truly yours,
BRENNER, LEAVITT & GRAY
/s/ BRENNER, LEAVITT & GRAY
cc: John C. Garmo
Mark G. Holbrook
