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: April 5, 1999
FIRST NATIONS FINANCIAL SERVICES COMPANY
(Exact name of registrant as specified in its charter)
DELAWARE
(State or other jurisdiction of incorporation or organization)
333-1612 76-0481583
(Commission File Number) (IRS Employer Identification Number)
C/O WILLIAM T. JULIANO
VICE PRESIDENT
CHRISTIANA EXECUTIVE CAMPUS
220 CONTINENTAL DRIVE, SUITE 310
NEWARK, DELAWARE 19713-4314
(Address of principal executive offices)
(800) 790-2474
(Registrant's telephone number, including area code)
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
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On March 29, 1999, First National Financial Services, Inc. (the
"Registrant") engaged the accounting firm of Cogen Sklar LLP as the principal
accountant to audit the Registrant's financial statements for the fiscal year
ending September 30, 1998.
Prior to engaging the accountant, neither the Registrant nor anyone
on its behalf consulted the newly engaged accountant regarding either:
(1) The applications of accounting principles to a
specified transaction, either completed or proposed; or the type of audit
opinion that might be rendered on the Registrant's financial statements, and
either a written report was provided to the Registrant or oral advise was
provided to the Registrant or oral advice was provided that the new accountant
concluded was an important factor considered by the Registrant in reaching a
decision as to the accounting, auditing or financial reporting issue; or
(2) Any matter that was either the subject of a
disagreement or a reportable event (as described in paragraph (a) of Item 304
of Regulation S-K).
The Registrant has requested the newly engaged accountant to review
the disclosure required by Item 304(a) of Regulation S-K that was filed with
the Securities and Exchange Commission (the "Commission") on the 30th day of
July, 1998 and has provided the new accountant the 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
in response to paragraph (a) contained in the Registrant's Form 8-K dated July
30, 1998.
SIGNATURE
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.
FIRST NATIONS FINANCIAL SERVICES, INC.
By: /s/William T. Juliano
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William T. Juliano
Vice President
Dated: April 5, 1999