FORM 8-K/A
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES ACT OF 1934
Date of Report (Date of earliest event reported): October 19, 1999
THE HARTCOURT COMPANIES INC.
(Exact name of registrant as specified in its charter.)
Utah
(State of incorporation or organization)
001-12671
(Commission File Number)
87-0400541
(I.R.S. Employee Identification No.)
1196 East Willow Street, Long Beach, California 91730
(Address of principal executive offices)
Registrant's telephone number, including area code: (562) 426-9796
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Item 1. Changes in Control of Registrant
None
Item 2. Acquisition or Disposition of Assets
None
Item 3. Bankruptcy or Receivership
None
Item 4. Changes in Registrant's Certifying Accountant
On October 18, 1999 Registrant received a letter of resignation from
Registrant's independent accountants, Harlan & Boettger, LLP, dated October 8,
1999. A copy of said letter of resignation is attached hereto as Exhibit 16(a).
At the present time the Board of Directors of the Registrant, has not made
a decision concerning an auditing firm to replace Harlan & Boettger, LLP.
Harlan & Boettger previously issued a qualified report dated March 6, 1999.
The report noted that because the Company had suffered recurring losses from
operations which raises significant doubt about the ability of the Company to
continue as a going concern. Other than the Company's ability to continue as a
going concern, the report did not contain any adverse opinion or disclaimer of
opinion, or any qualification as to uncertainty, audit scope or accounting
principles. Such report subsequent to issuance has not been modified. There were
no disagreements with Harlan & Boettger on any matter of accounting principles
or practices, financial statement disclosure or auditing scope or procedure
during the two year period prior covered by their report and subsequently
through October 8, 1999.
Item 5. Other Events
None
Item 6. Resignation of Registrant's Directors
None
Item 7. Financial Statements and Exhibits
a) Financial Statements - None
b) Exhibits
Exhibit 16(b) - Consent of independent accountants.
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Item 8. Change in Fiscal Year
None
SIGNATURE
Pursuant to the requirements of the Securities and Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
THE HARTCOURT COMPANIES INC.
(Registrant)
Dated: December 3, 1999 By: /s/ Alan Phan
Dr. Alan Phan
Chairman
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EXHIBIT 16(b)
Harlan & Boettger, LLP
Certified Public Accountants
5415 Oberlin Drive
San Diego, CA 92121
PH: (858) 535-2000
FAX: (858) 535-2015
Securities and Exchange Comission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 in the Form 8-K/A for The Hartcourt Companies Inc.
(Commission File No. 001-12671) dated December 3, 1999, filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein insofar as they relate to our firm.
Harlan & Boettger, LLP
/s/ Harlan & Boettger, LLP
San Diego, California
December 3, 1999
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