Swisher International Inc – ‘8-K’ for 3/11/98

As of:  Friday, 3/13/98   ·   For:  3/11/98   ·   Accession #:  1026777-98-16   ·   File #:  0-21282

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         4     13K 
 2: EX-99.1     Letter From Auditor to Commission                      2     14K 
 3: EX-99.2     Auditor's Letter to Company                            1      7K 
 4: EX-99.3     Letter From Company to McGladry & Pullen LLP           1      9K 

8-K   —   Current Report
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): March 11, 1998                

 SWISHER INTERNATIONAL, INC.
--------------- 

(Exact name of registrant as specified in its charter)                          

Nevada                    0-21282                 56-1541396  
------------------------------------------------------------------------------  
(State or other jurisdiction     (Commission             (I.R.S. Employer       
of incorporation)              File Number)            Identification No.)

6849 Fairview Road, Charlotte, North Carolina                   28210           
------------------------------------------------------------------------------  
(Address of principal executive office)                        (Zip code)       

Registrant's telephone number including area code: (704) 364-7707               
                                     -------------

-------------------------------------------------------------                   
(Former name or former address, if changed since last report)                   

Exhibit Index on Page 5     

8-K
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ITEM 4.     CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.                       

On March 11, 1998, Swisher International, Inc. (the "Company"),       
received the response of its former auditors, McGladrey & Pullen, LLP (the      
"Former Auditor") to the Company's Current Report on Form 8-K filed with the    
Commission on February 27, 1998 which Form 8-K announced that the Former        
Auditor had resigned from the Company's 1997 audit and withdrawn its opinion    
on the Company's 1996 financial statements.  The March 11, 1998 responses of    
the Former Auditor, annexed hereto as Exhibits 99.1 and 99.2, are incorporated  
in their entirety by reference in response to this Item 4.  The position of     
the Company on disputed issues is set forth in its February 27, 1998 Form 8-K   
filing, and is incorporated herein by reference.                                

ITEM 7.  FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.    

c)  Exhibits                                                                    

99.1     Letter from McGladrey & Pullen, LLP, to the Commission dated 
March 11, 1998.                                     

99.2     Letter from McGladrey & Pullen, LLP, to the Company dated    
March 11, 1998.                                     

99.3     Letter from the Company to McGladrey & Pullen, LLP, dated    
February 27, 1998.                                  

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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 thereunto duly authorized.                                          

                               SWISHER INTERNATIONAL, INC.

Date: March 13, 1998                By:    /s/ Patrick L. Swisher               
                                  ----------------------------
                                 Patrick L. Swisher,
                               President and CEO

8-K
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INDEX TO EXHIBITS       

FORM 8-K      

Exhibit                                                          Page           
-------                                                          ----           

99.1     Letter from McGladrey & Pullen, LLP, to the Commission dated 
March 11, 1998.                                     

99.2     Letter from McGladrey & Pullen, LLP, to the Company dated    
March 11, 1998.                                     

99.3     Letter from the Company to McGladrey & Pullen, LLP, dated    
February 27, 1998.                                  

Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘8-K’ Filing		Date		First		Last			Other Filings
Filed on:		3/13/98		3
For Period End:		3/11/98		1		4			8-K/A
		2/27/98		2		4			8-K
									List all Filings