-----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, JZxjjgCUAkICC9ye1vTXhFYm2PYJWdNlUiBAjiE8Vkw2BIZZbOfwJp347H/eC1Ub 5YrlQBba3tyNDS1cYi+rVw== 0001013708-99-000019.txt : 19990422 0001013708-99-000019.hdr.sgml : 19990422 ACCESSION NUMBER: 0001013708-99-000019 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19990416 ITEM INFORMATION: FILED AS OF DATE: 19990421 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KINGS ROAD ENTERTAINMENT INC CENTRAL INDEX KEY: 0000773588 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION [7812] IRS NUMBER: 953587522 STATE OF INCORPORATION: DE FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-14234 FILM NUMBER: 99598474 BUSINESS ADDRESS: STREET 1: 1901 AVE OF THE STARS STE 1545 CITY: LOS ANGELES STATE: CA ZIP: 90067 BUSINESS PHONE: 3105520057 MAIL ADDRESS: STREET 1: 1901 AVE OF THE STARS STREET 2: SUITE 1545 CITY: LOS ANGELES STATE: CA ZIP: 90067 8-K 1 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 Date of Report (date of earliest event reported): April 16, 1999 KINGS ROAD ENTERTAINMENT, INC. - -------------------------------------------------------------------------------- (exact name of registrant as specified in charter) Delaware 0-14234 95-3587522 - -------------------------------------------------------------------------------- (State or other jurisdiction (Commission (I.R.S. Employer of incorporation) File Number) Identification No.) 1901 Avenue of the Stars, Suite 1545, Los Angeles, California 90067 - -------------------------------------------------------------------------------- (Address of principal executive office) Registrant's telephone number, including area code: (310) 552-0057 Item 4 - Changes in Registrant's Certifying Accountant (a) On April 16, 1999, Kings Road Entertainment, Inc. (the "Company") selected the firm of Richard A. Eisner & Company, LLP as the Company's independent auditors for the fiscal year ending April 30, 1999. The firm of Stonefield Josephson, Inc. has served as the Company's independent auditors for the fiscal years ending April 30, 1998, 1997 and 1996. (b) The Company believes there were no disagreements (within the meaning of Instruction 4 of Item 304 of Regulation S-K) with Stonefield Josephson as to any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure in connection with the audits of the Company's financial statements for the fiscal years ended April 30, 1998 and 1997 or for any subsequent interim period, which disagreements, if not resolved to its satisfaction, would have caused Stonefield Josephson to issue an adverse opinion or a disclaimer of opinion, and neither report of such audits contained an adverse opinion or disclaimer of opinion or was qualified or modified as to uncertainty, audit scope or accounting principles. (c) During the two most recent fiscal years and through the present, there have been no reportable events (as defined in Item 304 of Regulation S-K) involving Stonefield Josephson. The Company has not consulted with Richard A. Eisner & Company, LLP regarding the application of accounting principles to a specified transaction or the type of audit opinion that might be rendered on the Company's financial statements during the two most recent fiscal years through the present. (d) A letter of Stonefield Josephson addressed to the Securities and Exchange Commission is included as Exhibit 16 to this Form 8-K. Such letter states that such firm agrees with the statements made by the Company in this Item 4. (e) The change of auditors was approved by the Board of Directors of the Company on April 16, 1999. Item 7 - Exhibits (c) Exhibits Number Description ------ ----------- 16 Letter of Stonefield Josephson to the Securities and Exchange Commission pursuant to the requirements of Item 304(a)(3) of Regulation S-K 2 SIGNATURE Pursuant to the requirements of the Securities Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. Dated: April 21, 1999 KINGS ROAD ENTERTAINMENT, INC. /s/Christopher M. Trunkey ---------------------------------------- Christopher M. Trunkey Senior Vice President, Chief Financial and Administrative Officer (Principal Financial and Accounting Officer) 3 INDEX OF EXHIBITS ----------------- Exhibit Number Description - ------- ----------- 16 Letter of Stonefield Josephson to the Securities and Exchange Commission pursuant to the requirements of Item 304(a)(3) of Regulation S-K 4 EX-16 2 LETTER TO SEC FROM AUDITORS April 19, 1999 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Gentlemen: We have read the statements made by Kings Road Entertainment, Inc. (copy attached), which we understand will be filed with Commission, pursuant to Item 4 of Form 8-K, as part of the Company's 8-K report for the month of April, 1999. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, Stonefield Josephson, Inc. -----END PRIVACY-ENHANCED MESSAGE-----