-----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, O1AD79PEjGLL87VqEQ1AkjX4T3sXMjmaQ82UxuAT/NiKUnAOFPtzPll0yqN3jwNF 8UQbG1DXEoKFF7E3t5M64g== 0000903112-00-000782.txt : 20000419 0000903112-00-000782.hdr.sgml : 20000419 ACCESSION NUMBER: 0000903112-00-000782 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20000411 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20000418 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SIERRA PACIFIC DEVELOPMENT FUND II CENTRAL INDEX KEY: 0000719606 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 953856271 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-12036 FILM NUMBER: 603930 BUSINESS ADDRESS: STREET 1: 5850 SAN FELIPE STREET 2: STE 500 CITY: HOUSTON STATE: TX ZIP: 77057 BUSINESS PHONE: 7137066271 MAIL ADDRESS: STREET 1: 5850 SAN FELIPE STREET 2: STE 500 CITY: HOUSTON STATE: TX ZIP: 77057 8-K 1 CURRENT REPORT ON FORM 8-K 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 April 11, 2000 Date of Report (Date of Earliest Event Reported) Sierra Pacific Development Fund II - -------------------------------------------------------------------------------- (Exact Name of Registrant as Specified in its Charter) California 0-12036 95-3856271 - ------------------------------------------------------------------------------- (State or Other (Commission (I.R.S. Employer Jurisdiction of File Number) Identification incorporation) No.) 5850 San Felipe - Suite 500, Houston, TX 77057 - -------------------------------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) (Registrant's Telephone Number, Including Area Code) (713) 706-6271 - -------------------------------------------------------------------------------- (Former Name or Former Address, If Changed Since Last Report) 940771.1 ITEM 4. Changes in Registrant's Certifying Accountant (a) On April 11, 2000, the Registrant dismissed Deloitte & Touche LLP ("D&T") as its independent auditors. The reports of D&T on the Registrant's financial statements for the fiscal years ended December 31, 1999 and 1998 did not contain an adverse opinion, or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. The Registrant's managing general partner approved the decision to change accountants. During the Registrant's two most recent fiscal years and subsequent interim periods, there we no disagreements with D&T on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of D&T would have caused it to make reference to such disagreement in its reports. (b) The Registrant engaged Arthur Andersen LLP ("AA") to act as its independent auditors, effective April 11, 2000. During the two most recent fiscal years and subsequent interim periods, the Registrant has not consulted AA on items which (1) involved the application of accounting principles to a specified transaction, either completed or proposed, or involved the type of audit opinion that might be rendered on the Registrant's financial statements, or (2) concerned the subject matter of a disagreement or a reportable event with Registrant's former accountant. ITEM 7. Financial Statements, Pro Forma Financial Information and Exhibits. (a) Not Applicable (b) Not Applicable (c) Exhibits 16.1. Letter from Deloitte & Touche LLP, dated April 17, 2000 addressed to the Securities and Exchange Commission in compliance with Item 304 of Regulation S-K. 940771.1 2 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. SIERRA PACIFIC DEVELOPMENT FUND II By:/s/ William J. Carden ----------------------------------- Name: William J. Carden Title: Chairman of the Board of Directors and Chief Executive Officer Date: April 17, 2000 940771.1 3 EXHIBIT INDEX Exhibit No. Description - ----------- ----------- 16.1 Letter from Deloitte & Touche LLP, dated April 17, 2000 addressed to the Securities and Exchange Commission in compliance with Item 304 of Regulation S-K. 940771.1 EX-16.1 2 LETTER FROM DELOITTE & TOUCHE Exhibit 16.1 April 17, 2000 Securities and Exchange Commission Mail Stop 11-3 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments in Item 4(a) of Form 8-K of Sierra Pacific Development Fund II dated April 11, 2000. Yours truly, Deloitte & Touche LLP Houston, Texas -----END PRIVACY-ENHANCED MESSAGE-----