-----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, PYyNHkwDU8bo9EqFPJ6OeMgWveARp+aS8osG1nMZ/FCV/11XpjioK7F2M+TJCq9a cSqjhXrSGdQet65ej4MvNQ== 0000950147-97-000370.txt : 19970602 0000950147-97-000370.hdr.sgml : 19970602 ACCESSION NUMBER: 0000950147-97-000370 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 19970530 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 19970530 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHAMPION FINANCIAL CORP /MD/ CENTRAL INDEX KEY: 0000877050 STANDARD INDUSTRIAL CLASSIFICATION: PERIODICALS: PUBLISHING OR PUBLISHING AND PRINTING [2721] IRS NUMBER: 521949024 STATE OF INCORPORATION: UT FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-19499 FILM NUMBER: 97616857 BUSINESS ADDRESS: STREET 1: 19 HILLSYDE COURT STREET 2: STE 1820 CITY: COCKEYSVILLE STATE: MD ZIP: 21030 BUSINESS PHONE: 4106280050 MAIL ADDRESS: STREET 1: 19 HILLSYDE COURT CITY: COCKEYSVILLE STATE: MD ZIP: 21030 8-K 1 FORM 8-K SECURITIES AND EXCHANGE COMMISSION Washington, D. C. 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) May 30, 1997 --------------------- Champion Financial Corporation - -------------------------------------------------------------------------------- (Exact name of registrant as specified in its charter) UTAH 0-19499 88-0169547 - -------------------------------------------------------------------------------- (State of other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 9495 East San Salvador Drive, Scottsdale, Arizona 85258 - -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (602) 614-4285 ----------------------- Item 4. Changes in Registrant's Certifying Accountants Dohan and Company was previously the principal accountants for Champion Financial Corporation. On May 29, 1997, that firm's appointment as principal accountants was terminated and KPMG Peat Marwick LLP was engaged as principal accountants. The decision to change accountants was approved by the board of directors. In connection with the audit of the fiscal year ended March 31, 1997, and the subsequent interim period through May 29, 1997, there were no disagreements with Dohan and Company on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to their satisfaction would have caused them to make reference in connection with their opinion to the subject matter of the disagreement. The audit report of Dohan and Company on the financial statements of Champion Financial Corporation as of and for the year ended March 31, 1996 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. A letter from Dohan and Company is attached as Exhibit A. 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 hereunto duly authorized. CHAMPION FINANCIAL CORPORATION May 30, 1997 By /s/ Paul F. Caliendo ------------------------------------- Paul F. Caliendo President and Chief Executive Officer [Dohan and Company Letterhead] Exhibit A May 29, 1997 Securities and Exchange Commission Washington, D.C. 20549 Ladies and Gentlemen: We were previously principal accountants for Champion Financial Corporation and, under the date of July 10, 1996, we reported on the financial statements of Champion Financial Corporation as of and for the year ended March 31, 1996. On May 29, 1997, our appointment as principal auditors was terminated. We have read Champion Financial Corporation's statements included under Item 4 of its Form 8-K dated May 29, 1997, and we agree with such statements. Very truly yours, /s/ Stan H. Dohan, CPA Dohan and Company Commission File Number: 0-19499 -----END PRIVACY-ENHANCED MESSAGE-----