SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 of 15(d) of the
Securities Exchange Act of 1934
December 16, 1999
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Date of Report (date of earliest event reported)
ALL-AMERICAN SPORTPARK, INC.
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Exact name of Registrant as Specified in its Charter
Nevada 0-24970 88-0203976
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State or Other Jurisdiction Commission File IRS Employer Identification
of Incorporation Number Number
6730 Las Vegas Boulevard South, Las Vegas, Nevada 89119
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Address of Principal Executive Offices, Including Zip Code
(702) 798-7777
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Registrant's Telephone Number, Including Area Code
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.
(a) On December 16, 1999, All-American SportPark, Inc. (the
"Registrant"), engaged Piercy, Bowler, Taylor & Kern as its independent
accountants for the fiscal year ended December 31, 1999. Also on December 16,
1999, Arthur Andersen LLP was dismissed as the Registrant's independent
accountants.
(b) Arthur Andersen LLP's reports on the Registrant's financial
statements for the fiscal years ended December 31, 1997 and December 31, 1998
contained no adverse opinion or disclaimer of opinion nor were they qualified
as to audit scope or accounting principles. However, they did include a
paragraph concerning uncertainties relating to the Registrant's ability to
continue as a going concern.
(c) The Registrant's Board of Directors made the decision to engage
Piercy, Bowler, Taylor & Kern. The Registrant has an audit committee which
also approved the decision to change auditors.
(d) In connection with the prior audits for the fiscal years ended
December 31, 1997 and December 31, 1998, and from December 31, 1998 to
December 16, 1999, there have been no disagreements with Arthur Andersen LLP
on any matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedure.
(e) The Registrant did not consult with Piercy, Bowler, Taylor & Kern
with regard to any matter concerning the application of accounting principles
to any specific transactions, either completed or proposed, or the type of
audit opinion that might be rendered with respect to the Registrant's
financial statements.
(f) The Registrant has requested that Arthur Andersen LLP review the
disclosures contained herein and that firm has been given an opportunity to
furnish the Registrant with a letter addressed to the Commission containing
any new information, clarification of the Registrant's expression of its
views, or the respect in which it does not agree with the statements made by
the Registrant herein. Such letter is filed as an exhibit to this Report.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) EXHIBITS.
Exhibit 16. Letter from Arthur Andersen LLP
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.
ALL-AMERICAN SPORTPARK, INC.
Dated: December 16, 1999 By:/s/ Kirk Hartle
Kirk Hartle, Chief Financial Officer