U.S. 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 Report (Earliest Event reported):
October 12, 1999
DEFINITION, LTD.
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(Exact Name of Registrant as Specified in its Charter)
Nevada 0-20598 75-2293489
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(State of Incorporation) (Commission (I.R.S. Employer
File Number) Identification No.)
4625 West Nevso Drive, Suite 2, Las Vegas, NV 89103
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(Address of Principal/Executive Offices) (Zip code)
Registrant's telephone number, including area code: 702-257-2367
ITEM 4. Changes in Registrant's Certifying Accountant
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On December 10, 1997, Smith, Dance and Company's contract as auditor of
Definition, Ltd. (the Company) was terminated by mutual agreement;
Smith, Dance and Company's report on the financial statements for either of
the past two years (December 31, 1995 and 1994) did not contain an adverse
opinion or disclaimer opinion, nor was it qualified or modified as to
uncertainty, audit scope, or accounting principles;
The Decision to change accountants was approved by the Company's Board of
Directors and the Shareholders of the Company;
During the Company's two most recent fiscal years and any subsequent interim
period (January 1, 1996 through December 10, 1997) preceding the dismissal
there were no disagreements with Smith, Dance and Company on any matter of
accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreement, if not resolved to the
satisfaction of Smith, Dance and Company, would have caused Smith, Dance and
Company to make a reference to the subject matter of this disagreement in
connection with its report.
On December 15, 1997, the Company reached an agreement with Clancy and Co.,
P.L.L.C., whereby Clancy and Co., PL.L.C., was engaged to act as the
Company's auditors' commencing with the Company's audit for the year ending
December 31, 1997 and 1996;
The Company has requested that Smith, Dance and Company review the disclosure
in this report and that the firm has been given the opportunity to furnish
the Company with a letter addressed to the Commission containing any new
information, clarification of the Company's expression of its views, or the
respect in which it does not agree with the statements made by the Company
herein, or any amendments, thereto.
ITEM 7. Financial Statements and Exhibits
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Exhibit 16. Letter of Dance, Hinckley & Co., LLP (formerly Smith Dance and
Company) to the Securities and Exchange Commission included herein pursuant
to the requirements of Item 304 (a)(3) of Regulation S-K.
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: October 12, 1999 Definition, Ltd.
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/s/ Charles Kiefner
Chairman
Exhibit 16.
October 7, 1999
Securities and Exchange Commission
450-5th Street, N.W.
Washington, D.C. 20549
Dear Sirs:
We have been furnished with a copy of the response to Item 4 of Form 8-K and
Form 8-K/A as included in this filing, for the event that occurred on
December 10, 1997, to be filed by our former client, Definition, Ltd. We
agree with the statements made in response to that item insofar as they
relate to our firm.
Very truly yours,
/s/ Kris D. Hinckley, CPA
Dance, Hinckley & Co., LLP