-----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, T3OHynNzIN+DwgzgEi3Ca29k3n5wtO1TUwpAM3Bq6U8rk1YJ8sJ9pk5+FFlfk1HK 0Nq9AR/u6k6OOI6xdCWJug== 0001157523-04-002276.txt : 20040312 0001157523-04-002276.hdr.sgml : 20040312 20040311180125 ACCESSION NUMBER: 0001157523-04-002276 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20040304 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20040312 FILER: COMPANY DATA: COMPANY CONFORMED NAME: REXHALL INDUSTRIES INC CENTRAL INDEX KEY: 0000850476 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR HOMES [3716] IRS NUMBER: 954135907 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-17824 FILM NUMBER: 04663817 BUSINESS ADDRESS: STREET 1: 46147 7TH STREET WEST CITY: LANCASTER STATE: CA ZIP: 93534 BUSINESS PHONE: 6617260565 MAIL ADDRESS: STREET 1: 46147 7TH STREET WEST CITY: LANCASTER STATE: CA ZIP: 93534 8-K 1 a4592542.txt REXHALL 8K SECURITIES AND EXCHANGE COMMISSION Washington, DC 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) March 4, 2004 Rexhall Industries, Inc. (Exact name of registrant as specified in charter) California 0-10067 95-4135907 (State or other (Commission (IRS Employer jurisdiction of File Number) Identification No.) incorporation) 46147 7th Street West, Lancaster California 93534 - ----------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (661) 726-0565 -------------- Item 4. Changes in Registrant's Certifying Accountant. - ------- --------------------------------------------- By letter dated March 4, 2004, Beckman Kirkland & Whitney ("BKW") resigned as the independent accountants for registrant because BKW's application with the Public Company Accounting Oversight Board (the "PCAOB") was still pending approval. Until such approval, BKW is unable to issue audit reports on the financial statements of public companies subject to SEC regulations and therefore currently cannot issue an audit report on registrant's financial statements at and for the year ended December 31, 2003. BKW was unable to estimate when the PCAOB will compete its review process and therefore resigned in order to protect the interests of registrant. On March 5, 2004, registrant, upon the recommendation of its audit committee, engaged Cacciamatta Accountancy Corporation ("CAC"), located in Irvine, California, to serve as its new auditors. Registrant engaged BKW as its independent auditors on March 5, 2003 and BKW reported on registrant's financial statements at and for the year ended December 31, 2002. The audit report of BKW on registrant's financial statements as of and for the year ended December 31, 2002 did not contain any adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles. During the years ended December 31, 2002 and December 31, 2003 and the subsequent interim period to the date hereof, there were none of the following involving registrant and BKW: (i) any disagreements on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to BKW's satisfaction, would have caused BKW to make reference to the subject matter of the disagreement in connection with its report; or (ii) a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K). During the years ended December 31, 2002 and December 31, 2003 and the subsequent interim periods, registrant did not consult with CAC regarding (i) 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 or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as defined in Item 304(a) (1)(v) of Regulation S-K). Registrant provided a copy of the foregoing disclosures to BKW. Exhibit 16.1 to this Form 8-K is a copy of BKW's letter dated March 10, 2004 stating that it has found no basis for disagreement with such statements. Item 7. Financial Statements and Exhibits. (a). Financial Statements. Not Applicable. (b) Pro forma financial information. Not applicable. (c) Exhibits. 16.1 Letter from Beckman Kirkland & Whitney dated March 10, 2004 indicating no disagreements with disclosures made in response to Item 4 of this Form 8-K. 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 thereunto duly authorized. Rexhall Industries, Inc. -------------------------- (Registrant) Date: March 11, 2004 By: /S/ William J. Rex ----------------------------------- William J. Rex, President & Chief Executive Officer Exhibit 16.1 Beckman Kirkland & Whitney 5210 Lewis Road, Suite #14 Agoura Hills, California 91301 - ------------------------------- Certified Public Accountants Member of AICPA Division of Firms SEC Practice Section March 10, 2004 SECURITIES & EXCHANGE COMMISSION Washington D.C. 20549 Beckman Kirkland & Whitney, the former accountants for Rexhall Industries, Inc. ("the registrant"), have read and agree with the disclosures the registrant has mad in response to Item 304(a) of Regulation S-K on Form 8-K dated March 4, 2004. /S/ Beckman Kirkland & Whitney Agoura Hills, California -----END PRIVACY-ENHANCED MESSAGE-----