0000841501-06-000018.txt : 20060706 0000841501-06-000018.hdr.sgml : 20060706 20060706142344 ACCESSION NUMBER: 0000841501-06-000018 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20060706 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20060706 DATE AS OF CHANGE: 20060706 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OWENS MORTGAGE INVESTMENT FUND A CALIF LTD PARTNERSHIP CENTRAL INDEX KEY: 0000841501 STANDARD INDUSTRIAL CLASSIFICATION: MORTGAGE BANKERS & LOAN CORRESPONDENTS [6162] IRS NUMBER: 680023931 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-17248 FILM NUMBER: 06947535 BUSINESS ADDRESS: STREET 1: 2221 OLYMPIC BLVD STREET 2: P O BOX 2308 CITY: WALNUT CREEK STATE: CA ZIP: 94595 BUSINESS PHONE: 925-280-5393 MAIL ADDRESS: STREET 1: 2221 OLYMPIC BLVD STREET 2: P O BOX 2308 CITY: WALNUT CREEK STATE: CA ZIP: 94595 FORMER COMPANY: FORMER CONFORMED NAME: OWENS MORTGAGE INVESTMENT FUND DATE OF NAME CHANGE: 19940902 FORMER COMPANY: FORMER CONFORMED NAME: OWENS MORTGAGE INVESTMENT FUND II DATE OF NAME CHANGE: 19920703 8-K 1 omif8k0706.htm OMIF 8K AT 7/6/06

UNITED STATES

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): July 5, 2006

OWENS MORTGAGE INVESTMENT FUND,

a California Limited Partnership

(Exact name of registrant as specified in its charter)


California	000-17248	68-0023931

(State or other jurisdiction	(Commission	(IRS Employer
of incorporation)	File Number)	Identification No.)


2221 Olympic Boulevard
Walnut Creek, California		94595

(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: (925) 935-3840

Not Applicable

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

TABLE OF CONTENTS

Item 4.01 Changes in Registrant’s Certifying Accountant

Item 9.01 Financial Statements and Exhibits

Signatures

Section 4 – Matters Related to Accountants and Financial Statements

Item 4.01 Changes in Registrant’s Certifying Accountant

At a meeting of the Board of Directors of Owens Financial Group, Inc., the General Partner of the Registrant, held on July 5, 2006, the accounting firm of Grant Thornton LLP was dismissed as the Registrant’s independent registered public accounting firm and principal certifying accountant.

Grant Thornton LLP’s reports on the Registrant’s financial statements for the past two years ended December 31, 2005 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

During the two fiscal years ended December 31, 2005 and for the interim period ended July 5, 2006, there were no disagreements with Grant Thornton 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 Grant Thornton LLP, would have caused them to make reference to the subject matter of the disagreement in connection with their reports on the financial statements for such years. During the two fiscal years ended December 31, 2005 and through July 5, 2006, there were no reportable events as defined in Item 304(a) (1) (v) of Regulation S-K. The Registrant has received a letter from Grant Thornton stating that it agrees with the foregoing disclosure, which letter is filed herewith as Exhibit 16.

At a meeting of the Board of Directors of Owens Financial Group, Inc., the General Partner of the Registrant, held on July 5, 2006, the accounting firm of Moss Adams LLP was engaged by the General Partner as its independent registered public accounting firm to perform future independent audits of the Registrant. Moss Adams LLP thereby replaced Grant Thornton LLP as the Registrant’s principal certifying accountant. During the two fiscal years ended December 31, 2005 and through July 5, 2006, the Registrant did not consult with Moss Adams regarding any of the matters or events set forth in Item 304(a) (2) (i) or (ii) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits

(d)

Exhibits

16	Letter of concurrence from Grant Thornton LLP regarding change in certifying accountant.

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.

	OWENS MORTGAGE INVESTMENT FUND,
	a California Limited Partnership

By: Owens Financial Group, Inc., General Partner

Dated:	July 6, 2006	By: /s/ Bryan H. Draper
			Bryan H. Draper, Chief Financial Officer

EX-16 2 exhibit-16.htm OMIF 8K EXHIBIT 16

Exhibit 16

July 6, 2006

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549

Re:	Owens Mortgage Investment Fund, a California Limited Partnership

File No. 000-17248

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of Owens Mortgage Investment Fund, a California Limited Partnership dated July 5, 2006, and agree with the statements concerning our Firm contained therein.

Very truly yours,

Grant Thornton LLP