-----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, UiDRG+/YYH8o8Yq1RvMS6tbtMZ3rUlYh7vJuFim5Xsf5XoLEw8fIJh26JLdO/U1I pr8IB2pwjHmhlZBu73nyEA== 0000722839-96-000002.txt : 19961023 0000722839-96-000002.hdr.sgml : 19961023 ACCESSION NUMBER: 0000722839-96-000002 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 19960630 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19961001 SROS: AMEX FILER: COMPANY DATA: COMPANY CONFORMED NAME: PROACTIVE TECHNOLOGIES INC CENTRAL INDEX KEY: 0000722839 STANDARD INDUSTRIAL CLASSIFICATION: 8071 IRS NUMBER: 232265039 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-08662 FILM NUMBER: 96637696 BUSINESS ADDRESS: STREET 1: 7118 BEECH RIDGE TRAIL STREET 2: SUITE 402 CITY: TALLAHASSEE STATE: FL ZIP: 32312 BUSINESS PHONE: 9046685800 MAIL ADDRESS: STREET 1: 711 BEECH RIDGE TRAIL CITY: TALLAHASSEE STATE: FL ZIP: 32312 FORMER COMPANY: FORMER CONFORMED NAME: KEYSTONE MEDICAL CORPORATION DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: KEYSTONE MEDICAL CORP INC DATE OF NAME CHANGE: 19910103 8-K 1 U. S. 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 June 1, 1996 Commission File Number 1-8662 PROACTIVE TECHNOLOGIES, INC. (formerly KEYSTONE MEDICAL CORPORATION) (Exact name of registrant as specified in its charter) Delaware 23-2265039 (State of Incorporation) (IRS Employer Identification No.) 7118 Beech Ridge Trail Tallahassee, Florida 32312 (Address of Principal Executive Offices) (Zip Code) Registrant's telephone number, including area code: (904) 668-8500 Item 1 Changes in Control of Registrant Not applicable Item 2 Acquisition or Disposition of Assets Not applicable Item 3 Bankruptcy or Receivership Not applicable Item 4 Changesin Registrant's Certifying Accountant On June 1, 1996, the Company engaged Coopers & Lybrand L.L.P., of Atlanta, Georgia as its new certifying accountant. The engagement was due to the change of the Company's management as a result of its acquisition of Capital First Holdings, Inc. (see Form 8-K filed on February 12, 1996), and the relocation of the Company's headquarters from Tulsa, Oklahoma to Tallahassee, Florida. The Company did not consult with Coopers & Lybrand L.L.P. regarding the application of accounting principles to a specific completed or contemplated transaction or the type of audit opinion that might be rendered on the Company's financial statements. On September 27, 1996, Proactive Technologies, Inc. (the Company) formally dismissed its certifying accountant, Guest & Company, P.C., of Tulsa, Oklahoma. The report of Guest & Company, P.C., accompanying the Company's financial statements for the fiscal years ended June 30, 1995 and June 30, 1994, did not contain an adverse opinion, or a disclaimer of opinion, and was not modified with respect to any uncertainty, audit scope or accounting principles. Guest & Company, P.C. has not rendered services to the Company since July 1996 and has not participated in the preparation of the Company's audited financial statements for the fiscal year ending June 30, 1996. The decision of the Company to engage new certifying accountants was approved by its Board of Directors. The Company is not aware of any unresolved disagreements with Guest & Company, P.C., with regard to any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. Item 5 Other Events Not applicable Item 6 Resignations of Registrant's Directors Not applicable Item 7 Financial Statements, Pro Forma Financial Information Exhibit 1-Letter from Guest & Company, P.C. Item 8 Change in Fiscal Year Not applicable 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. PROACTIVE TECHNOLOGIES, INC. Date: September 26, 1996 By: Mark A. Conner President GUEST & COMPANY September 27, 1996 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 RE: Proactive Technologies, Inc. (formerly Keystone Medical Corporation) File Ref. No. 1-8662 Dear Sirs: We were previously the principal accountant for Proactive Technologies, Inc. and subsidiaries (formerly Keystone Medical Corporation) and, under the date of March 4, 1996, we reported on the consolidated financial statements of Proactive Technologies, Inc. and subsidiaries (formerly Keystone Medical Corporation) as of and for the years ended June 30, 1995 and 1994. On September 27, 1996 our appointment as principal accountant was terminated. We have read Proactive Technologies, Inc.'s (formerly Keystone Medical Corporation) statements included under Item 4 of its Form 8-K dated June 1, 1996 and we agree with such statements. Very truly yours, GUEST & COMPANY, P.C. Patrick J. Guest PJG:cz -----END PRIVACY-ENHANCED MESSAGE-----