-----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, Pf5Fbo08z0qROs4l99UeJEXqTHOPlxRrJtEFuhcrnP9kY4lyDqj7gqQAdyD0gtXf n5Q0iwaCLcEgGX0ysM8ubg== 0001004522-98-000021.txt : 19980611 0001004522-98-000021.hdr.sgml : 19980611 ACCESSION NUMBER: 0001004522-98-000021 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19980522 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19980610 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALANCO ENVIRONMENTAL RESOURCES CORP CENTRAL INDEX KEY: 0000098618 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL & COMMERCIAL FANS & BLOWERS & AIR PURIFYING EQUIP [3564] IRS NUMBER: 860220694 STATE OF INCORPORATION: AZ FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: SEC FILE NUMBER: 000-09347 FILM NUMBER: 98645568 BUSINESS ADDRESS: STREET 1: 15900 N 78TH ST STREET 2: SUITE 101 CITY: SCOTTSDALE STATE: AZ ZIP: 85260 BUSINESS PHONE: 602-607-10 MAIL ADDRESS: STREET 1: 15900 N 78TH ST STREET 2: SUITE 101 CITY: SCOTTSDALE STATE: AZ ZIP: 85260 FORMER COMPANY: FORMER CONFORMED NAME: ALANCO RESOURCES CORP DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: ALANCO LTD DATE OF NAME CHANGE: 19901004 FORMER COMPANY: FORMER CONFORMED NAME: TOMBSTONE MINERAL RESERVES INC DATE OF NAME CHANGE: 19801106 8-K/A 1 SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 ----------------------------------- FORM 8-K/A CURRENT REPORT AS AMENDED JUNE 10, 1998 Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report: May 22, 1998 ALANCO ENVIRONMENTAL RESOURCES CORPORATION ------------------------------------------------------- (Exact name of registrant as specified in its charter) Arizona 86-0220694 ------------------------------------------------------------ (State or other jurisdiction (I.R.S. Employer of incorporation or organization) Identification No.) 15900 North 78th Street, Suite 101, Scottsdale, Arizona 85260 ---------------------------------------------------------------- (Address of principal executive offices) (Zip Code) (602) 607-1010 ----------------- (Registrant's telephone number, including area code) Item 4. Change in Registrant's Certifying Accountant Effective May 22, 1998, Singer Lewak Greenbaum & Goldstein LLP, the Registrant's Certifying Accountant for the past two fiscal years, were dismissed. On May 20, 1998, Hein & Associates LLP, Certified Public Accountants, were engaged to serve as the Registrant's new auditors. The selection of Hein & Associates LLP, was approved by the Audit Committee of the Registrant's Board of Directors. There was no consultation regarding accounting policy or procedures with Hein & Associates LLP prior to their engagement. Singer Lewak Greenbaum & Goldstein LLP's report on the financial statements for the fiscal years ended June 30, 1996 and 1997 contained an explanatory paragraph regarding the Registrant's ability to continue as a going concern. Singer Lewak Greenbaum & Goldstein LLP's reports have not contained an adverse opinion or a disclaimer of opinion, or were qualified or modified as to uncertainty, audit scope, or accounting principles. Nor has there been any disagreement with Singer Lewak Greenbaum & Goldstein LLP on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure during the Registrant's two most recent fiscal years and from June 30, 1997 to the date of dismissal. Singer Lewak Greenbaum & Goldstein LLP has not advised the Registrant that the internal controls necessary for the Registrant to develop reliable financial statements do not exist. Nor has Singer Lewak Greenbaum & Goldstein LLP advised the Registrant that information has come to their attention that has led them to no longer be able to rely on management's representations, or that has made them unwilling to be associated with the financial statements prepared by management. Singer Lewak Greenbaum & Goldstein LLP has not advised the Registrant of the need to expand significantly the scope of their audit, or that information has come to their attention that if further investigated may materially impact the fairness or reliability of either: a previously issued audit report or the underlying financial statements; or the financial statements issued or to be issued covering the fiscal period(s) subsequent to the date of the most recent financial statements covered by an audit report (including information that may prevent them from rendering an unqualified audit report on those financial statements), or cause them to be unwilling to rely on management's representations or be associated with the Registrant's financial statements. Nor has Singer Lewak Greenbaum & Goldstein LLP advised the Registrant that information has come to their attention that they have concluded materially impacts the fairness or reliability of either (i) a previously issued audit report or the underlying financial statements, or (ii) the financial statements issued or to be issued covering the fiscal period(s) subsequent to the date of the most recent financial statements covered by an audit report (including information that, unless resolved to the accountant's satisfaction, would prevent it from rendering an unqualified audit report on those financial statements). Nor has Singer Lewak Greenbaum & Goldstein LLP advised the Registrant of any other reportable event. The Registrant has provided Singer Lewak Greenbaum & Goldstein LLP with a copy of the disclosure contained herein and has requested that Singer Lewak Greenbaum & Goldstein LLP provide the Registrant with a letter addressed to the U.S. Securities and Exchange Commission stating whether they agree with the disclosure. Singer Lewak Greenbaum & Goldstein LLP has provided such a letter, which is attached hereto as an Exhibit to this Current Report on Form 8-K. 2 Item 7. Financial Statements and Exhibits. (C) Exhibits 16.1 Letter re Change in Certifying Accountant of Singer Lewak Greenbaum & Goldstein LLP, dated June 10, 1998. 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 thereunder duly authorized. ALANCO ENVIRONMENTAL RESOURCES CORPORATION ----------------------------- (Registrant) /s/Joseph T. Connelly ----------------------------- Joseph T. Connelly Chief Financial Officer Date: 6/10/98 ------------------ 4 EXHIBIT INDEX EXHIBIT NUMBER DESCRIPTION 16.1 Letter re Change in Certifying Accountant of Singer Lewak Greenbaum & Goldstein LLP, dated June 10, 1998. 5 EX-16.1 2 SINGER LEWAK GREENBAUM & GOLDSTEIN LLP CERTIFIED PUBLIC ACCOUNTANTS 10960 Wilshire Blvd., Suite 1100 Los Angeles, California 90024 Tel. (310) 477-3924 Fax (310) 477-9684 June 10, 1998 Securities and Exchange Commission Washington, D.C. 20549 RE: Alanco Environmental Resources Corporation File No. 86-0220694 Dear Sir or Madam: We have read Item 4 of the Form 8-K/A of Alanco Environmental Resources Corporation dated June 10, 1998, and agree with the statements contained therein. Very truly yours, /s/Singer Lewak Greenbaum & Goldstein LLP - ---------------------------------------- SINGER LEWAK GREENBAUM & GOLDSTEIN LLP 6 -----END PRIVACY-ENHANCED MESSAGE-----