[LETTERHEAD OF MILLING BENSON WOODWARD L.L.P.]
March 23, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
On behalf of Avoca, Incorporated, a Louisiana corporation, I am
transmitting herewith for filing the Company's Form 8-K dated March 16, 1999.
If you have any questions or comments concerning the this filing,
please telephone the undersigned at (504) 569-7160.
Very truly yours,
/s/ Guy C. Lyman, Jr.
Guy C. Lyman, Jr.
GCL, JR./kj190548
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): March 16, 1999
AVOCA, INCORPORATED
(Exact name of registrant as specified in its charter)
Louisiana 0-9219 72-0590868
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(State or other jurisdiction (Commission (IRS Employer
of incorporation File Number) Identification No.)
228 St. Charles Avenue, Suite 828, New Orleans, Louisiana 70130
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (504) 552-4720
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P.O. Box 61260, New Orleans, Louisiana 70161
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(Former name or former address, if
changed since last report)
Page 1 of 2 Pages
Item 4: Changes in Registrant's Certifying Accountant
As shown by the Form 8-K report which the Company filed with the
Securities and Exchange Commission on February 4, 1999, Ernst & Young LLP
decided not to stand for reappointment as the Company's independent accountants.
Prior to and during the two year period ended December 31, 1998 and from that
date to the date of this report, there were no disagreements with Ernst & Young
LLP and its reports have contained no adverse opinion, disclaimer of opinion or
modification as to uncertainty, audit scope or accounting principles.
Effective March 16, 1999, Arthur Andersen LLP has been engaged as the
Company's independent accountants for 1999.
Item 7(c): Exhibits
16 - Letter re Change in Certifying Accountant
Signatures
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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.
AVOCA, INCORPORATED
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(Registrant)
By:/s/ Richard W. Fox
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Richard W. Fox
President
Date: March 16, 1999
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Page 2 of 2 Pages
Exhibit Index
No. Description
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16 Letter re Change in Certifying Accountant
Exhibit 16
March 16 , 1999
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Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K dated March 16, 1999, of Avoca,
Incorporated and are in agreement with the statements contained in the first
paragraph on page 2 therein. We have no basis to agree or disagree with other
statements of the registrant contained therein.
/s/ Ernst & Young LLP