SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
AS AMENDED JULY 1, 1996
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report: April 16, 1996
ALANCO ENVIRONMENTAL RESOURCES CORPORATION
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(Exact name of Registrant as specified in its charter)
ARIZONA 86-0220694
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(State of Incorporation) (I.R.S. Employer ID No.)
4110 N. Scottsdale Road, Suite 200, Scottsdale, Arizona 85251
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(Address of Principal Offices)
Norman E. Meyer
Alanco Environmental Resources Corporation
4110 N. Scottsdale Road, Suite 200
Scottsdale, AZ 85251
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(Name and address of Agent for Service)
(602) 874-0448
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(Telephone number, including area code of Agent for Service)<PAGE>
Item 4. Change in Registrant's Certifying Accountant
On April 16, 1996 Billie J. Allred, the Registrant's Certifying Accountant
for the past two fiscal years declined to stand for re-election as auditor.
Singer, Lewak, Greenbaum & Goldstein, LLP, Certified Public Accountants were
engaged to serve as the Registrant's new auditors. The selection of Singer,
Lewak, Greenbaum & Goldstein, LLP., was approved by the Audit Committee of the
Registrant's Board of Directors.
Mr. Allred's report on the financial statements for the fiscal years
ended June 30, 1995 and 1994 contained a qualification based upon the
Registrant's ability to continue as a going concern. Except for this
qualification, Mr. Allred's reports have not contained an adverse opinion or a
disclaimer of opinion, or was qualified or modified as to uncertainty, audit
scope, or accounting principles. Nor has there been any disagreement with Mr.
Allred on any matter of principles or practices, financial statement disclosure
or auditing scope or procedure. Mr. Allred has not advised the registrant that
the internal controls necessary for the registrant to develop reliable
financial statements do not exist. Nor has Mr. Allred advised the the
Registrant that information has come to his attention that has led him to no
longer be able to rely on management's representations, or that has made him
unwilling to be associated with the financial statements prepared by
management. Mr. Allred has not advised the registrant of the need to expand
significantly the scope of his audit, or that information has come to his
attention that if further investigated may materially impact the fairness or
reliability of either: a previously issued audit report or the underlying
financial statements; or the financial statements issued or to be issued
covering the fiscal period(s) subsequent to the date of the most recent
financial statements covered by an audit report (including information that may
prevent him from rendering an unqualified audit report on those financial
statements), or cause him to be unwilling to rely on management's
representations or be associated with the registrant's financial statements.
Nor has Mr. Allred advised the registrant that information has come to his
attention that he has concluded materially impacts the fairness or reliability
of either (i) a previously issued audit report or the underlying financial
statements, or (ii) the financial statements issued or to be issued covering
the fiscal period(s) subsequent to the date of the most recent financial
statements covered by an audit report (including information that, unless
resolved to the accountant's satisfaction, would prevent it from rendering an
unqualified audit report on those financial statements). Nor has Mr. Allred
advised the registrant of any other reportable event.
The Registrant has provided Mr. Allred with a copy of the disclosure
contained herein and has requested that Mr. Allred provide the Registrant with
a letter addressed to the U.S. Securities and Exchange Commission stating
whether he agrees with the disclosure. Mr. Allred has provided such a letter
which is attached hereto as an Exhibit to this Current Report on Form 8-K.<PAGE>
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 thereunder duly authorized.
ALANCO ENVIRONMENTAL
RESOURCES CORPORATION
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(Registrant)
/s/John E. Haggar
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John E. Haggar
Chief Financial Officer
Date: 7/1/96
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BILLIE J. ALLRED
CERTIFIED PUBLIC ACCOUNTANT
4625 South Ash Avenue, Suite J-1
Tempe, Arizona 85282
Tel. (602) 820-2092/ Fax (602) 820-4584
July 1, 1996
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
RE: Alanco Environmental Resources Corporation/(Commission File Number 0-9347)
I agree with the statements made in paragraph 1 through 3 under item 4 in the
Form 8-K report of Alanco Environmental Resources Corporation dated April
16,1996 and as amended on June 26, 1996.
My report on the financial statements for the fiscal years ended June 30, 1995
and 1994 contained a qualification based upon the Registrant's ability to
continue as a going concern. Except for this qualification, the reports have
not contained an adverse opinion or a disclaimer of opinion, or was qualified
or modified as to uncertainty, audit scope, or accounting principles. There
has been nodisagreement with the Registrant on any matter of principles or
practices, financial statement disclosure or auditing scope or procedure. I
have not advised the registrant that the internal controls necessary for the
registrant to develop reliable financial statements do not exist. Nor have I
advised the Registrant that information has come to my attention that has led
me to no longer be able to rely on management's representations, or that has
made me unwilling to be associated with the financial statements prepared by
management. I have not advised the registrant of the need to expand
significantly the scope of my audit, or that information has come to my
attention that if further investigated may materially impact the fairness or
reliability of either: a previously issued audit report or the underlying
financial statements; or the financial statements issued or to be issued
covering the fiscal period(s) subsequent to the date of the most recent
financial statements covered by an audit report (including information that may
prevent me from rendering an unqualified audit report on those financial
statements), or cause me to be unwilling to rely on management's
representations or be associated with the registrant's financial statements.
Nor have I advised the registrant that information has come to my attention
that I have concluded materially impacts the fairness or reliability of either
(i) a previously issued audit report or the underlying financial statements, or
(ii) the financial statements issued or to be issued covering the fiscal
period(s) subsequent to the date of the most recent financial statements
covered by an audit report (including information that, unless resolved to my
satisfaction, would prevent it from rendering an unqualified audit report on
those financial statements). Nor have I advised the registrant of any other
reportable event.
/s/ Billie J. Allred
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Billie J. Allred CPA
cc: John Haggar<PAGE>
