-----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, F95YxR0JVct0sFtCbLkK2xT8OJTLutlVcOG5QokgFCIiqhl1s7e8XcS3rPVrJcQ7 YbWnUFNA+V8AMlPw7vTwng== 0000950123-96-004595.txt : 19960928 0000950123-96-004595.hdr.sgml : 19960928 ACCESSION NUMBER: 0000950123-96-004595 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19960813 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19960820 SROS: NONE FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN INTERNATIONAL PETROLEUM CORP /NV/ CENTRAL INDEX KEY: 0000799119 STANDARD INDUSTRIAL CLASSIFICATION: LESSORS OF REAL PROPERTY, NEC [6519] IRS NUMBER: 133130236 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-14905 FILM NUMBER: 96617961 BUSINESS ADDRESS: STREET 1: 444 MADISON AVE STE 3203 CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 2129563333 MAIL ADDRESS: STREET 1: 444 MADISON AVE STE 3203 CITY: NEW YORK STATE: NY ZIP: 10022 8-K 1 FORM 8-K 1 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) August 13, 1996 --------------- AMERICAN INTERNATIONAL PETROLEUM CORPORATION (Exact name of registrant as specified in its charter) Nevada No. 0-14905 13-3130236 - ----------------- ------------- ------------- (State or other (Commission (I.R.S. Employer jurisdiction of File Number) Identification No.) incorporation or organization) 444 MADISON AVENUE, SUITE 3203, NEW YORK, NEW YORK 10022 - -------------------------------------------------- ----- (Address of principal executive offices) (Zip Code) (212)688-3333 ------------- (Registrant's telephone number, including area code) ------------------------------------------------------------------- (Former name, former address and former fiscal year, if changed since last report) 2 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT (a) Previous independent accountants (i) On August 13, 1996, Price Waterhouse LLP resigned as the independent accountants of American International Petroleum Corporation. (ii) The reports of Price Waterhouse LLP on the financial statements for the past two years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle except that Price Waterhouse LLP's most recent Report of Independent Accountants in the Registrant's financial statements included in its Form 10-K for the fiscal year ended December 31, 1995 was modified as to uncertainty relating to the Company's recurring losses from operations, working capital deficiency and certain unresolved contingencies. (iii) N/A (iv) In connection with its audits for the two most recent fiscal years and through August 13, 1996, there have been no disagreements with Price Waterhouse LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Price Waterhouse LLP would have caused them to make reference thereto in their report on the financial statements of such year. The Registrant has requested that Price Waterhouse LLP furnish us with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated August 19, 1996, is filed as Exhibit 16.1 to this Form 8-K. (b) New independent accountants The Registrant engaged Hein + Associates LLP as its new independent accountants as of August 13, 1996. During the two most recent fiscal years and through August 13, 1996, the Registrant has not consulted with Hein + Associates LLP on items which (1) involved the application of accounting principles or (2) concerned the subject matter of a disagreement or reportable event with the former auditor. The Registrant's Audit Committee and Board of Directors participated in and approved the decision to retain the new independent accountants. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS (a) Financial Statements of businesses acquired - N/A (b) Pro forma financial information - N/A (c) Exhibits 16.1 Letter re change in certifying accountant dated August 19, 1996. 2 3 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. Date: August 19, 1996 AMERICAN INTERNATIONAL PETROLEUM CORPORATION By: /s/ Denis J. Fitzpatrick ------------------------------------- Denis J. Fitzpatrick Chief Financial Officer 3 4 EXHIBIT INDEX 16.1 Letter re change in certifying accountant dated August 19, 1996. EX-16.1 2 LETTER RE CHANGE IN CERTIFYING ACCOUNTANT 1 EXHIBIT 16.1 2001 Ross Avenue, Suite 1800 Dallas, Texas 75201-2997 Telephone: 214-754-7900 PRICE WATERHOUSE LLP August 19, 1996 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Ladies and Gentlemen: AMERICAN INTERNATIONAL PETROLEUM CORPORATION We have read Item 4 of American International Petroleum Corporation's 8-K dated August 19, 1996 and are in agreement with the statements contained in paragraph 4(a) therein. Your very truly, /s/ Price Waterhouse LLP - ---------------------------------- -----END PRIVACY-ENHANCED MESSAGE-----