IGG INTERNATIONAL INC
8-K, 1997-05-14
COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH
Previous: IGG INTERNATIONAL INC, 10-Q, 1997-05-14
Next: STATEWIDE FINANCIAL CORP, 10-Q, 1997-05-14



<PAGE> 1




                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
                           May 8, 1997


                     IGG INTERNATIONAL, INC.
      (Exact name of registrant as specified in its charter)


                              NEVADA
          (State or other jurisdiction of incorporation)


      0-26476                                   33-0231238
(Commission File No.)                        (IRS Employer ID)



                 One Kendall Square Building 300
                            Suite 200
                  Cambridge, Massachusetts 02139
      (Address of principal executive offices and Zip Code)



                          (617) 621-3133
       (Registrant's telephone number, including area code)








<PAGE> 2

ITEM 4.   CHANGE OF REGISTRANTS CERTIFYING ACCOUNT.

     (a)  At its board meeting on May 7, 1997, the Board of
Directors of the Registrant engaged Arthur Anderson & Company,
Certified Public Accountants, as its independent auditor for 1997. 
The work of Williams & Webster, P.S. was terminated after the Form
10-K report for December 31, 1996 was filed with the SEC on April
4, 1997.

     (b)  The accounting firm of Williams & Webster, P.S. was
replaced as a result of their resignation.  There were no
disagreements with Williams & Webster, P.S. on any matter of
accounting principles or practices, financial disclosure, or
auditing scope or procedure or any reportable events.

     (c)  Since inception of the Registrant, Williams & Webster's
reports on the financial statements have contained no adverse
opinion or disclaimer of opinion and were not qualified or modified
as to uncertainty, audit scope or accounting principles. 

     (d)  Williams & Webster has provided a letter addressed to the
Securities and Exchange Commission stating its reason for
resignation.  A copy of which is filed as "Exhibit 16" to this Form
8-K.


ITEM 7.   Financial Statements and Exhibits

     (b)       The following exhibits are hereby made part of this
Form 8-K:

Exhibit No. 16.1    Letter from the Registrant to Williams &
                    Webster, P.S. 

Exhibit No. 16.2    Letter from Williams & Webster, P.S. addressed
                    to the Securities and Exchange Commission. 

                            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 hereunto duly authorized.

     Dated this 9th day of May, 1997.

                         IGG INTERNATIONAL, INC. 


                         BY:  /s/ Bradley J. Carver,                            
                              President 

IGG INTERNATIONAL
Science For A New World



May 7, 1997



John G. Webster, CPA
Williams & Webster, P.S.
Seafirst Financial Center
Suite 1970
Spokane, WA   99201-0611

Dear John

It has been a pleasure working with your organization.  You and
your staff have acted in a professional manner throughout our two
year involvement.  However, at this time we have made the
decision to terminate our business relationship and have engaged
the services of Arthur Andersen, LLP in Boston, MA.  The reason
for this change is due to the distance between our two firms,
Arthur Andersen, LLP is located near our office.

Therefore, please accept this letter as our official notice of
termination.

Kind Regards,

IGG International, Inc.

/s/ Bradley J. Carver
    President


IGG International, Inc.
One Kendall Square, Building 300
Cambridge, MA 02139
Phone: 617/621-3133
Fax: 617/621-0920

                     Williams & Webster, P.S.
                   Certified Public Accountants
                    Seafirst Financial Center
                  601 West Riverside, Suite 1970
                     Spokane, WA   99201-0611
                      Phone: (509) 838-5111
                       Fax: (509) 624-5001


May 12, 1997

Securities and Exchange Commission
Washington, D. C.   20549

RE:  IGG International, Inc., File No: 0-26476
     Letter pursuant to change in independent accountants

Dear Gentlemen,

We have been notified of our replacement as the auditors for IGG
International, Inc.  The Company has elected to replace our
services with that of Arthur Andersen, LLP in Boston,
Massachusetts.  The reason given for this change is that the new
auditors are local to the Company.

We have no disputes or disagreements with the Company concerning
any audit or accounting treatments and principles in the
Company's records or reporting.  We have always found the
Company's management to be forthright and responsible in all
reporting matters.  We appreciate the period of service that we
did provide the Company, and the opportunity to see the Company
grow and mature.  We will try to assist the Company and its new
auditors in any manner necessary for a smooth transition of the
audit process.

If you have any questions or need any further information, please
feel free to contact our office during normal business hours at
(509) 838-5111.

Very truly yours,

 /s/ John G. Webster, CPA
     John G. Webster, CPA
     Williams & Webster, P.S.
     Certified Public Accountants


© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission