-----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, JbV4OLHy0X9ISEZXRpO6HPglnHU51B13Yp++BxS2KfQ57dbxN7TYCTibBRcTXlMr cDbpTJ49Y8wgray9oi3heA== 0000950134-97-001513.txt : 19970305 0000950134-97-001513.hdr.sgml : 19970305 ACCESSION NUMBER: 0000950134-97-001513 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19970304 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19970304 SROS: NONE FILER: COMPANY DATA: COMPANY CONFORMED NAME: AVALON COMMUNITY SERVICES INC CENTRAL INDEX KEY: 0000872202 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-FACILITIES SUPPORT MANAGEMENT SERVICES [8744] IRS NUMBER: 133592263 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-20307 FILM NUMBER: 97550134 BUSINESS ADDRESS: STREET 1: 13401 RAILWAY DR STREET 2: P O BOX 57012 CITY: OKLAHOMA CITY STATE: OK ZIP: 73157 BUSINESS PHONE: 4057528802 MAIL ADDRESS: STREET 1: P O BOX 57012 CITY: OKLAHOMA CITY STATE: OK ZIP: 73157 FORMER COMPANY: FORMER CONFORMED NAME: AVALON ENTERPRISES INC DATE OF NAME CHANGE: 19600201 8-K 1 FORM 8-K 1 SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 CURRENT REPORT ON FORM 8-K PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 DATE OF REPORT, MARCH 4, 1997 COMMISSION FILE NUMBER: 0-20307 AVALON COMMUNITY SERVICES, INC. (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CORPORATE CHARTER) NEVADA 13-3592263 ------ ---------- (STATE OF INCORPORATION) (I.R.S. EMPLOYER I.D. NUMBER) 13401 RAILWAY DRIVE, OKLAHOMA CITY, OKLAHOMA 73114 -------------------------------------------------- (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (405) 752-8802 -------------- (ISSUER'S TELEPHONE NUMBER) 2 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS (a) On February 25, 1997, Avalon Community Services, Inc. appointed the accounting firm of Grant Thornton, LLP as independent accountants for fiscal year ended 1996 to replace Coopers & Lybrand, L.L.P. The Registrant's Board of Directors approved the selection of Grant Thornton LLP as new independent accountants. (b) During the two most recent fiscal years and the three interim periods subsequent to December 31, 1995, there have been no disagreements with Coopers & Lybrand, L.L.P. on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure or any reportable event. (c) Coopers & Lybrand, L.L.P.'s report on the financial statements for the past two years contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. (d) The registrant has provided Coopers & Lybrand, L.L.P. a copy of this disclosure and has requested that Coopers & Lybrand, L.L.P. furnish a letter addressed to the SEC stating whether it agrees with the above statements. A copy of Coopers & Lybrand, L.L.P.'s letter to the SEC, dated March 3, 1997, is filed as Exhibit 16 to the Form 8-K. ITEM 7. EXHIBITS Exhibit 16 Letter regarding change of certifying accountant Page 1 3 AVALON COMMUNITY SERVICES, INC. AND SUBSIDIARIES SIGNATURES In accordance with the requirements of the Exchange Act, the registrant has caused this report to be signed on its behalf by the undersigned thereunto duly authorized. Date: March 4, 1997 AVALON COMMUNITY SERVICES, INC. By: /s/ Jerry Sunderland --------------------------- Jerry Sunderland, President Page 2 4 INDEX TO EXHIBITS
EXHIBIT NUMBER DESCRIPTION - ------- ----------- Exhibit 16 Letter regarding change of certifying accountant
EX-16 2 LETTER RE: CHANGE OF CERTIFYING ACCOUNTANT 1 EXHIBIT 16 March 3, 1997 Ms. Kathryn Avery Chief Financial Officer Avalon Community Services, Inc. 13401 Railway Dr. Oklahoma City, OK 73114 Dear Ms. Avery: This is confirm that the client-auditor relationship between Avalon Community Services, Inc. (Commission File Number 0-20307) and Coopers & Lybrand L.L.P. has ceased. Very truly yours, Coopers & Lybrand L.L.P. cc: Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 11-3 450 Fifth Street, N.W. Washington, D.C. 20549
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