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 (day of earliest event reported) November 8, 1996
OR
Boston Financial Apartment Properties Limited Partnership
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(Exact name of registrant as specified in its charter)
Massachusetts
State or other jurisdiction of incorporation
Commission file number 33-78152 04-3228655
(I.R.S. Employer Identification No.)
101 Arch Street, Boston, Massachusetts 02110-1106
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (617) 439-3911
BOSTON FINANCIAL APARTMENT PROPERTIES
(A Limited Partnership)
Item 4. Changes in Registrant's Certifying Accountant
On November 8, 1996, the firm of Ernst & Young, LLP was dismissed as the
principal accountant to audit the registrant's financial statements. Reports on
the financial statements of the registrant by Ernst & Young, LLP for years
ending December 31, 1995 and 1994, respectively, did not contain any adverse
opinion or disclaimer of opinion, and were not qualified or modified as to
uncertainty, audit scope, or accounting principles. The decision to change
accountants was approved by the Board of Directors of the General Partner of the
registrant.
During the years ending December 31, 1995 and 1994, respectively, and for the
subsequent interim period, January 1, 1996 through November 8, 1996, there were
no disagreements with Ernst & Young, LLP on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure.
The firm of Reznick, Fedder & Silverman has been engaged as principal accountant
to audit the registrant's financial statements.
The registrant has requested Ernst & Young LLP to furnish it with a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the statements contained herein. A copy of the letter from Ernst & Young
LLP to the Securities & Exchange Commission is filed as Exhibit 1 hereto.
Item 7. Financial Statements and Exhibits
1. Letter from Ernst & Young LLP to the Securities and Exchange
Commission dated November 8, 1996.
BOSTON FINANCIAL APARTMENT PROPERTIES
(A Limited Partnership)
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.
Dated: November 21, 1996 BOSTON FINANCIAL APARTMENT PROPERTIES
Limited Partnership
By: BF Growth Properties Limited Partnership,
its General Partner
By: BF Growth Properties, Inc.
its General Partner
/s/Vincent J. Costantini
Vincent J. Costantini
Vice President and Treasurer
EXHIBIT 1
[LOGO]
[LETTERHEAD]
November 8, 1996
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated November 8, 1996 of Boston Financial
Apartment Properties, L.P. and are in agreement with the statements contained
therein. We have no basis to agree or disagree with other statements of the
registrant contained therein.
Very truly yours,
/s/Ernst & Young, LLP
Ernst & Young, LLP