-----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, K/sOo7GbuojVB/vwEtoxCpiL06XsIjoRtfq/XFsPO0ASO8GuQsPS/swT47f+BZzo ipdVju5o4y2Iev7lzDlhoA== 0000950144-99-002141.txt : 19990224 0000950144-99-002141.hdr.sgml : 19990224 ACCESSION NUMBER: 0000950144-99-002141 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 19990203 ITEM INFORMATION: FILED AS OF DATE: 19990223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LAHAINA ACQUISITIONS INC CENTRAL INDEX KEY: 0000855684 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 841325695 STATE OF INCORPORATION: CO FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: SEC FILE NUMBER: 000-27480 FILM NUMBER: 99547924 BUSINESS ADDRESS: STREET 1: 2900 ATLANTIC AVE. STREET 2: SUITE 2-102 CITY: FERNANDINA BEACH STATE: CA ZIP: 32034 BUSINESS PHONE: 9042774438 MAIL ADDRESS: STREET 1: 102 SOUTH TENTH STREET CITY: FERNANDIANA BEACH STATE: FL ZIP: 32034 8-K/A 1 LAHAINA ACQUISITIONS, INC. 1 - -------------------------------------------------------------------------------- - -------------------------------------------------------------------------------- SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 ---------- FORM 8-K/A CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 DATE OF EARLIEST EVENT REPORTED: FEBRUARY 3, 1999 LAHAINA ACQUISITIONS, INC. (EXACT NAME OF REGISTRANT AS SPECIFIED IN CHARTER) COLORADO 0-27480 84-1325695 (STATE OF OTHER JURISDICTION OF (COMMISSION FILE (IRS EMPLOYER INCORPORATION OR ORGANIZATION) NO.) IDENTIFICATION NO.) (904) 277-4438 (REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE) NOT APPLICABLE (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT) - -------------------------------------------------------------------------------- - -------------------------------------------------------------------------------- 2 ITEM 7 Exhibit Index
Number Description 16.1 Letter from Bearden & Smith re Change in Certifying Accounts E-1 16.2 Letter from Millward & Co., CPA's re Change in Certifying Accountants E-2
[SIGNATURE PAGE FOLLOWS] -2- 3 SIGNATURES Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. Lahaina Acquisitions, Inc. (REGISTRANT) /s/ Richard P. Smyth ------------------------------------- February 9, 1999 Richard P. Smyth Chairman -3- EX-16.1 2 LETTER FROM BEARDEN & SMITH 1 [BEARDEN & SMITH LETTERHEAD] 1776 OLD SPRING HOUSE LANE - SUITE 200 - ATLANTA, GEORGIA 30338 TELEPHONE (770) 457-6606 - FAX (770) 451-2873 February 18, 1999 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 RE: Lahaina Acquisitions, Inc. File Ref. No. 0-27480 We have been engaged as the Registrant's principal accountant, and replacement for Millward and Co., upon the approval of the Registrant's Board of Directors. We have read the disclosures made by the Registrant in their Form 8-K and have no disagreements with what has been stated. Sincerely, /S/ Bearden & Smith, P.C. Bearden & Smith, P.C. cc: Mr. Richard Smyth Lahaina Acquisitions, Inc. 2900 Atlantic Avenue Fernandina Beach, Florida 32034 EX-16.2 3 LETTER FROM MILLWARD & CO 1 [MILLWARD & CO. CPAs Letterhead] MIAMI - FT. LAUDERDALE - BOCA RATON - WEST PALM BEACH 2745 W. Cypress Creek Road, Ft. Lauderdale, FL 33309-1757 (954) 971-7000/WATS Line 1-800-685-2271 - FAX (954) 974-0300 February 18, 1999 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sir/Madam: We have read Item 4 of Form 8-K which was provided to us by Lahaina Acquisitions, Inc., and are in agreement with the statements contained therein. We have no basis to agree or disagree with respect to the statements regarding the engagement of Bearden & Smith. Very truly yours, /s/ Millward & Co., CPA's - ------------------------- Millward & Co., CPA's -----END PRIVACY-ENHANCED MESSAGE-----