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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 (Date of earliest event reported) June 16, 1997
LEADING-EDGE EARTH PRODUCT, INC.
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(Exact name of registrant as specified in charter)
STATE OF OREGON 93-6756-S 93-10022429
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(State of incorporation) (Commission (IRS Employer
file number) identification no.)
319 Nickerson St. #186, Seattle, Washington 98109
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(Address of principal executive offices)
Registrant's telephone number, including area code: 800-788-3599
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no change
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(former name or former address, if changed since last report)
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8-K INFORMATION
Item 4. Changes in Registrant's Certifying Accountant
Amendment to 8-K dated June 24, 1997
(i) In a letter dated June 16, 1997 the registrant's certifying accountant, KPMG
Peat Marwick has declined to stand for re-election stating that they are
changing the profile of company's they wish to audit.
(ii) KPMG audit report on the financial statements for the last two years did
not contain any adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope, or accounting principles,
except for a standard going concern phrase that has been in all previous Company
audits as follows: "there is substantial doubt about the Company's ability to
continue as a going concern. Management's plans in regard to these matters are
also described in note 3. The financial statements do not include any
adjustments that might result from the outcome of this uncertainty."
(iii) The decision to change accountants was approved at a meeting of the
stockholders.
(iv) In the two most recent fiscal years, and for the interim period beginning
May 1, 1997 through the date of resignation there were not any disagreements
with KPMG on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope of procedure.
Leading-Edge Earth Product, Inc.
(Registrant)
Date: August 18, 1997 Grant C. Record, Secretary
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[KPMG PEAT MARWICK LLP LETTERHEAD]
August 19, 1997
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Leading-Edge Earth Products, Inc.
and under the date of October 7, 1996, we reported on the financial statements
of Leading-Edge Earth Products, Inc. as of and for the years ended April 30,
1996 and 1995. On June 16, 1997, we declined to stand for re-election. We have
read Leading-Edge Earth Products, Inc.'s statements included under Item 4 of its
Form 8-K/A dated August 18, 1997 and we agree with such statements, except that
we are not in a position to agree or disagree with Leading-Edge Earth Products,
Inc.'s statement that the change was approved at a meeting of the stockholders.
Very truly yours,
/s/ KPMG PEAT MARWICK LLP