-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Tr/soQ2Dqc53Z9fMEgeH6YxKq5KPlQBUGQoPDK0swoTSMBCBNXol0TXE8uMz3I3w hvO7bzs+MQe7vq4jdaOgHA== 0001047469-97-006848.txt : 19971208 0001047469-97-006848.hdr.sgml : 19971208 ACCESSION NUMBER: 0001047469-97-006848 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19971110 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19971205 SROS: NONE FILER: COMPANY DATA: COMPANY CONFORMED NAME: BT ENERGY CORPORATION CENTRAL INDEX KEY: 0000716786 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 311062127 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-12435 FILM NUMBER: 97732717 BUSINESS ADDRESS: STREET 1: 6505 ROCKSIDE RD STREET 2: STE 325 CITY: INDEPENDENCE STATE: OH ZIP: 44131-2342 BUSINESS PHONE: 2165736500 MAIL ADDRESS: STREET 1: 6505 ROCKSIDE ROAD STREET 2: SUIDE 325 CITY: INDEPENDENCE STATE: OH ZIP: 44131-2342 FORMER COMPANY: FORMER CONFORMED NAME: STRATA CORP/DE/ DATE OF NAME CHANGE: 19891117 8-K 1 8K SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 ----------------------------- FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities and Exchange Act of 1934 Date of Report (Date of earliest event reported): November 10, 1997 BT Energy Corporation --------------------------------------------------------------------- (Exact name of registrant as specified in its charter) Delaware 0-12435 31-1062127 --------------------------------------------------------------------------- (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 6505 Rockside Road, Suite 325, Independence, Ohio 44131-2342 --------------------------------------------------------------------------- (Address of principal executive offices) Registrant's telephone number, including area code: 216-573-6500 N/A --------------------------------------------------------------------------- (Former name or former address, if changed since last report) Item 4. Changes in Registrant's Certifying Accountant. (a) Previous Independent Accountants: Effective November 10, 1997, the accounting firm of Aherns, Flack & Co., L.L.C. resigned as the independent accountants of BT Energy Corporation (the "Company"). The accounting firm had been recently engaged by the Company on October 1, 1997, and had not rendered any financial statements on behalf of the Company prior to its resignation. In connection with its brief representation of the Company, there have been no disagreements with Aherns, Flack & Co., L.L.C. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. The Company has requested that Aherns, Flack & Co., L.L.C. furnish it with a letter addressed to the Securities & Exchange Commission, stating whether or not it agrees with the above statements. A copy of such letter, dated December 3, 1997, is filed as Exhibit 16.1 to this Form 8-K. (b) New Independent Accountants: The Company has engaged the accounting firm of Pustorino, Puglisi & Co., LLP, as the new independent public accountants for the Company, effective November 11, 1997. Item 7. Financial Statements and Exhibits. (c) Exhibits. 16.1 Letter of Aherns, Flack & Co., L.L.C., dated December 3, 1997. 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. BT Energy Corporation By: /s/ A.T. Stautberg, Jr., Pres. ------------------------------ A.T. Stautberg, Jr., Pres. Date: December 3, 1997 EX-16.1 2 LETTER OF AHRENS, FLACK & CO. Exhibit 16.1 Ahrens, Flack & Co., L.L.C. CERTIFIED PUBLIC ACCOUNTANTS William H. Ahrens, CPA 2001 West Main Street John A. Flack, CPA Stamford, Connecticut 06902 203-348-3033 FAX: 203-348-1874 December 3, 1997 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: BT Energy Corporation We have read Item 4 of BT Energy Corporation's Form 8-K dated December 3, 1997 and are in agreement with the statements contained in paragraph 4(a) therein. Yours very truly, Ahrens, Flack & Co., LLC - ----------------------------- /s/ Ahrens, Flack & Co., LLC -----END PRIVACY-ENHANCED MESSAGE-----