SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934.
Date of Report (Date of Earliest Event Reported):
April 24, 1998
Fun Tyme Concepts, Inc.
(Exact Name of Registrant as Specified in its Charter)
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New York 0-27542 11-3157259
State of Incorporation Commission File No. IRS Employer Identification No.
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290 Wild Avenue
Staten Island, New York 10314
Address of Principal Executive Offices
Registrant's telephone number, including area code (718) 761-6100
N/A
(Former Name or Former Address, if Changed Since Last Report)
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ITEM 4. CHANGES IN THE REGISTRANT'S CERTIFYING ACCOUNTANT.
On April 24, 1998, the Registrant and Richard A. Eisner & Company, LLP
mutually agreed that Richard A. Eisner & Company, LLP would no longer be the
Registrant's auditors. The dismissal of Richard A. Eisner & Company, LLP was not
due to any discrepancies or disagreements between the Registrant and Richard A.
Eisner & Company, LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, and Richard A.
Eisner & Company, LLP's report on the financial statements for the fiscal year
ended March 31, 1997, dated April 30 and May 21, 1997, did not contain any
adverse opinions or disclaimers of opinion. Nor was such report modified as to
uncertainty, audit scope, or accounting principles. During the two most recent
fiscal years and any subsequent interim period through the date of Richard A.
Eisner & Company, LLP's dismissal, the Registrant and Richard A. Eisner &
Company, LLP had no disagreements or "reportable events."
The Registrant's Board of Directors approved the acceptance of Richard
A. Eisner & Company, LLP's dismissal.
Annexed hereto as Exhibit 16.01 is the required letter from Richard A.
Eisner & Company, LLP wherein said accounting firm indicates that it agrees with
the statements made herein.
The Registrant's Board of Directors approved the April 30, 1998
engagement of J.H. Cohn as its principal accountant to audit its and its
subsidiaries' financial statements.
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SIGNATURES
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 hereunto duly authorized on the 12th day of May 1998.
Fun Tyme Concepts, Inc.
By: /s/ Richard Rosso
Richard Rosso, Vice-President
Exhibit 16.01
Richard A. Eisner & Company, LLP
May 12, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Fun Tyme Concepts, Inc.
File Ref. No.: 0-27542
We were previously the independent auditors for Fun Tyme Concepts,
Inc.; under the date of April 30, 1997 (with respect to Notes A and D, May 21,
1997), we reported on the consolidated financial statements of Fun Tyme
Concepts, Inc. and subsidiaries as at March 31, 1997, and for each of the years
in the two-year period then ended. On April 24, 1998, our engagement was
terminated. We have read the statements included under Item 4 of Form 8-K dated
April 30 1998 of Fun Tyme Concepts, Inc. and, except for the reference to other
auditors, as to which we have no knowledge, we agree with such statements.
Very truly yours,
/s/ Richard A. Eisner & Company, LLP
Richard A. Eisner & Company, LLP
