Meritage Hospitality Group Inc – ‘8-K’ for 11/12/98

As of:  Thursday, 11/12/98   ·   For:  11/12/98   ·   Accession #:  892251-98-332   ·   File #:  1-12319

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Form 8-K for Meritage Hospitality Group Inc.           3     14K 
 2: EX-16       Exhibit 16.1                                           1      5K 

8-K   —   Form 8-K for Meritage Hospitality Group Inc.
Document Table of Contents

8-K
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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 (Date of earliest event reported):          November 4, 1998

 MERITAGE HOSPITALITY GROUP INC.
--------------------------------------------------------------------------------
(Exact Name of Registrant as Specified in Charter)

MICHIGAN
--------------------------------------------------------------------------------
(State or Other Jurisdiction
 of Incorporation)

  0-17442                                                 38-2730460
--------------------------------------------------------------------------------
Commission File Number)                                      (IRS Employer    
                                                          Identification Number)

40 PEARL STREET, N.W., SUITE 900
                         GRAND RAPIDS, MICHIGAN                      49503
--------------------------------------------------------------------------------
                    (Address of Principal Executive Offices)          (Zip Code)

Registrant's telephone number, including area code: (616) 776-2600

8-K
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Item 4.  Changes in Registrant's Certifying Accountant.                         

Since 1993, the Company has retained the accounting firm of Grant Thornton,  LLP
("Grant  Thornton") to perform the annual audit of the financial  statements for
the Company and its wholly-owned subsidiaries.                                  

In October 1996, the Company acquired a majority interest of the Wendy's of West
Michigan Limited Partnership (the  "Partnership").  In January 1998, the Company
acquired the remaining interests in the Partnership,  dissolved the Partnership,
and  transferred  the Wendy's  business to a newly  formed  limited  partnership
("Wendy's of Michigan") that is owned by the Company's wholly-owned  subsidiary.
The Partnership had used the accounting firm of BDO Seidman, LLP ("BDO Seidman")
to perform the annual audit of its financial statements. The Company and Wendy's
of Michigan  continued using BDO Seidman for the Wendy's business  following the
acquisition  and  dissolution  of  the  Partnership.  Grant  Thornton  expressed
reliance on BDO  Seidman's  report in its report on the  Company's  consolidated
financial statements for the year ended November 30, 1997.                      

The Company has determined  that it is most efficient to use one accounting firm
to perform the annual audit of the financial  statements for the Company and its
subsidiaries.  Accordingly,  on November 4, 1998,  Wendy's of Michigan dismissed
BDO Seidman (effective August 31, 1998), and the Company formally retained Grant
Thornton to perform all aspects of the annual audit of the financial  statements
for the Company and its subsidiaries.  The actions were approved by the Board of
Directors  of (i) the  general  partner  of Wendy's  of  Michigan,  and (ii) the
Company's wholly-owned subsidiary which owns Wendy's of Michigan.               

During the fiscal years ended November 30, 1996 and 1997, and through August 31,
1998,  there  have  been no  disagreements  with BDO  Seidman  on any  matter of
accounting  principles or practices,  financial statement  disclosure,  auditing
scope or procedure,  or any  reportable  events.  BDO  Seidman's  reports on the
financial statements of the Wendy's business for fiscal years ended November 30,
1996 and 1997  contained no adverse  opinion or disclaimer of opinion,  and were
not  qualified  or  modified  as  to  uncertainty,  audit  scope  or  accounting
principles.                                                                     

The Company requested that BDO Seidman furnish it with a letter addressed to the
SEC stating whether it agrees with the above statements. A copy of BDO Seidman's
letter, dated November 10, 1998, is filed as Exhibit 16.1 to this Form 8-K.     

Item 7.  Financial Statements and Exhibits.                                     

Exhibit No.                       Description of Document             
    -----------         ------------------------------------------------------

     16.1              Letter from BDO Seidman, LLP to the Commission, dated
                       November 10, 1998, regarding  its  agreement with the
                    statements made in the Current Report on Form 8-K.

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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 hereto duly authorized.                                             

                               MERITAGE HOSPITALITY GROUP INC.

Dated:  November 12, 1998               BY:   /s/Robert E. Schermer, Jr.        
                                     -------------------------------
                                 Robert E. Schermer, Jr.
                                       President and Chief Executive
                 Officer

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Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘8-K’ Filing		Date		First		Last			Other Filings
Filed on / For Period End:		11/12/98		3					8-K/A
		11/10/98		2
		11/4/98		1		2
		8/31/98		2					10-Q
		11/30/97		2					10-K,  8-K,  8-K/A,  DEF 14A
		11/30/96		2					10-K
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