SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
December 17, 1997
(Date of Report - date of earliest event reported)
Legal Research Center, Inc.
(Exact name of registrant as specified in charter)
Minnesota 0-26548 41-1680384
(State or other (Commission (IRS Employer
jurisdiction of file number) Identification No.)
incorporation)
700 Midland Square Building
331 Second Avenue South
Minneapolis, Minnesota 55401 55447
(Address of principal executive offices) (Zip Code)
(612) 332-4950
(Registrant's telephone number, including area code)
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Item 4. Changes in Registrant's Certifying Accountant.
Effective as of December 17, 1997, the Registrant's principal accounting
firm, McGladrey & Pullen, LLP has resigned.
McGladrey & Pullen's report on the financial statements of the Registrant
for each of the past two years has not contained an adverse opinion or
disclaimer of opinion, nor been qualified or modified as to uncertainty, audit
scope, or accounting principles.
There have been no disagreements with McGladrey & Pullen on any matter of
accounting principles or practice, financial statement disclosure, or auditing
scope or procedure.
Item 6. Resignations of Registrant's Directors.
Also effective as of December 12, 1997, James J. Seifert, a director of the
Registrant, resigned from the Board of Directors because of personal
commitments. Mr. Seifert will continue to assist the Registrant in its
development of its CADRE alternative dispute resolution program. There were no
disagreements between the Registrant and Mr. Seifert as to any matters.
Item 7. Financial Reports and Exhibits.
(c) Exhibits:
16 Letters dated December 17, 1997 and December 22, 1997,
respectively, from McGladrey & Pullen, LLP re its resignation as
the certifying accountant including (1) letter to the Registrant
from McGladrey & Pullen confirming cessation of client-auditor
relationship and (2) letter to the SEC confirming agreement with
the statements contained in this Form 8-K
17 Letter dated December 12, 1997, from James J. Seifert resigning
from the Board of Directors of the Registrant
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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, thereunto duly authorized.
Dated: December 22, 1997.
LEGAL RESEARCH CENTER, INC.
By /s/ Christopher R. Ljungkull
----------------------------
Christopher R. Ljungkull,
Chief Executive Officer
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McGladrey & Pullen, L.L.P.
Certified Public Accountants and Consultants
December 17, 1997
Mr. Christopher Ljungkull, CEO
Mr. Frank Hallowell, CFO
Legal Research Center, Inc.
700 Midland Square Building
331 Second Avenue South
Minneapolis, MN 55401
Gentlemen:
This is to confirm that the client-auditor relationship between Legal Research
Center, Inc., Commission File Number 0-26548, and McGladrey & Pullen, LLP has
ceased.
Very truly yours,
By /s/ McGLADREY & PULLEN L.L.P.
-----------------------------
McGLADREY & PULLEN, LLP
CC: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, NW
Washington, DC 20549
Twin Cities Practice
801 Nicollet Avenue, Ste. 1300
Minneapolis, MN 55402-2529
(612) 332-4300 FAX (612) 376-9876
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McGladrey & Pullen, L.L.P.
Certified Public Accountants and Consultants
December 22, 1997
Securities and Exchange Commission
Washington, DC 20549
We were previously the independent accountants for Legal Research Center, Inc.,
and subsidiaries, and on February 14, 1997, we reported on the consolidated
financial statements of Legal Research Center, Inc., and subsidiaries as of and
for the two years ended December 31, 1996. On December 17, 1997, we resigned as
independent accountants of Legal Research Center, Inc., and subsidiaries. We
have read Legal Research Center, Inc., and subsidiaries statements included
under Item 4 of its Form 8-K dated December 22, 1997, and we agree with such
statements.
By /s/ McGLADREY & PULLEN L.L.P.
--------------------------------
McGLADREY & PULLEN, LLP
Minneapolis, Minnesota
December 22, 1997
Twin Cities Practice
801 Nicollet Avenue, Ste. 1300
Minneapolis, MN 55402-2529
(612) 332-4300 FAX (612) 376-987
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James J. Seifert
3322 Churchill Dr.
Woodbury, MN 55125
December 12, 1997 Hand Delivered
and by Fax
612/332/7454
Legal Research Center, Inc.
c/o Gus Ljungkull, Chief Executive Officer
700 Midland Square Building
331 Second Avenue South
Minneapolis, MN 55401
Dear Gus:
Effective immediately, I hereby resign my position as a member of the Board of
Directors of the Legal Research Center, Inc.
Very Truly Yours,
By /s/ James J. Seifert
-----------------------
James J. Seifert
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