-----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, UG69+lDATURbL65EhFHS5sqlkqSaqjmO5REDS05mk+CK/Y4cnOLv1SlSynoiSHzf zMfbGEdigqbyNyKrPQLVBg== 0000950152-99-007978.txt : 20000211 0000950152-99-007978.hdr.sgml : 20000211 ACCESSION NUMBER: 0000950152-99-007978 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 19990921 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19990929 FILER: COMPANY DATA: COMPANY CONFORMED NAME: N-VIRO INTERNATIONAL CORP CENTRAL INDEX KEY: 0000904896 STANDARD INDUSTRIAL CLASSIFICATION: PATENT OWNERS & LESSORS [6794] IRS NUMBER: 341741211 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: SEC FILE NUMBER: 000-21802 FILM NUMBER: 99719839 BUSINESS ADDRESS: STREET 1: 3450 W CENTRAL AVE STREET 2: STE 328 CITY: TOLEDO STATE: OH ZIP: 43606 BUSINESS PHONE: 4195356374 MAIL ADDRESS: STREET 1: 3450 WEST CENTRAL AVENUE SUITE 328 CITY: TOLEDO STATE: OH ZIP: 43606 8-K/A 1 N-VIRO INTERNATIONAL CORPORATION 8-K/A 1 ================================================================================ UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 --------------------- FORM 8-K/A AMENDMENT NO.1 CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED): SEPTEMBER 21, 1999 N-VIRO INTERNATIONAL CORPORATION (EXACT NAME OF REGISTRANT AS SPECIFIED IN CHARTER) DELAWARE 0-21802 34-1741211 (STATE OR OTHER JURISDICTION (COMMISSION (IRS EMPLOYER OF INCORPORATION) FILE NUMBER) IDENTIFICATION NO.) 3450 W. CENTRAL AVENUE, SUITE 328 TOLEDO, OHIO 43606 (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE) REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE: (419) 535-6374 ================================================================================ 2 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT (a)(1)(i) On September 21, 1999, McGladrey & Pullen, LLP, the Registrant's certifying accountant, resigned as the certifying accountant for the Registrant by so notifying the Registrant in writing. A copy of the letter of resignation is attached hereto as Exhibit 16.1. (a)(1)(ii) McGladrey & Pullen, LLP issued, for the periods ended December 31, 1997 and 1998, an unqualified opinion, without qualification, disclaimer, adverse opinion or any uncertainties. (a)(1)(iii) McGladrey & Pullen, LLP voluntarily resigned as the certifying accountant for the Registrant. Neither the Registrant, nor its Board of Directors or any committee thereof made a decision to change accountants. (a)(1)(iv) There were no disagreements with McGladrey & Pullen, LLP during the Registrant's two most recent fiscal years and subsequent interim periods on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to the satisfaction of McGladrey & Pullen, LLP, would have caused it to make a reference to the subject matter of the disagreement in connection with its report. (a)(1)(v) There have been no reportable events within the Registrant's two most recent fiscal years and subsequent interim periods. ITEM 7. EXHIBITS 16.1 Letter of McGladrey & Pullen, LLP dated September 21, 1999. 16.2 Letter of McGladrey & Pullen, LLP dated September 24, 1999. 3 SIGNATURE 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. N-VIRO INTERNATIONAL CORPORATION Dated: September 28, 1999 By: /s/ James K. McHugh ----------------------------- ---------------------- James K. McHugh Chief Financial Officer EX-16.1 2 EXHIBIT 16.1 1 EXHIBIT 16.1 ------------ [McGladrey & Pullen, LLP letterhead] September 21, 1999 Mr. James K. McHugh Chief Financial Officer N-Viro International Corporation 3450 West Central Avenue, Suite 328 Toledo, OH 43606 Dear Mr. McHugh: This is to confirm that the client-auditor relationship between N-Viro International Corporation (Commission File Number 0-21802), and McGladrey & Pullen, LLP has ceased. Sincerely, /s/ McGladrey & Pullen, LLP --------------------------- McGLADREY & PULLEN, LLP cc: Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 11-3 450 Fifth Street, N.W. Washington, DC 20549 EX-16.2 3 EXHIBIT 16.2 1 EXHIBIT 16.2 ------------ [McGladrey & Pullen, LLP letterhead] September 24, 1999 Securities and Exchange Commission Washington, DC 20549 We were previously the independent accountants for N-Viro International Corporation, and on March 5, 1999 we reported on the consolidated financial statements of N-Viro International Corporation and subsidiaries as of and for the two years ended December 31, 1998. On September 21, 1999, we resigned as independent accountants of N-Viro International Corporation. We have read N-Viro International Corporation's statements included under Item 4 of its Form 8-K, dated September 23, 1999, and we agree with such statements. /s/ McGladrey & Pullen, LLP --------------------------- McGLADREY & PULLEN, LLP -----END PRIVACY-ENHANCED MESSAGE-----