Global Healthcare REIT, Inc. – ‘8-K’ for 1/4/99

As of:  Friday, 1/8/99   ·   For:  1/4/99   ·   Accession #:  1011034-99-4   ·   File #:  0-15415

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         4     14K 

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):  January 4, 1999  

GLOBAL CASINOS, INC.  
------------------------------------------------------  
(Exact name of registrant as specified in its charter)  

Utah                                0-15415                         87-0340206  
------------------------------------------------------------------------------  
(State or other jurisdiction  (Commission file number)           (IRS Employer  
of incorporation or                                        Identification No.)  
organization)                                                                   

5373 Union Boulevard, Suite 100, Colorado Springs, Colorado        80918        
------------------------------------------------------------------------------  
(Address of principal executive offices)                    (Zip Code)

Registrant's telephone number, including area code:  (719) 590-4900 
--------------------------------------------------------------------  

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

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ITEM 4:   CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT                         
---------------------------------------------               

(a)  On January 4, 1999, the client-auditor relationship between the  
Company and its principal accountants, Gelfond Hochstadt Pangburn & Co.,        
ceased.  The resignation of Gelfond Hochstadt Pangburn & Co. was effective      
January 4, 1999.  The report of Gelfond Hochstadt Pangburn & Co. related to     
the consolidated financial statements of the Company for the fiscal year ended  
June 30, 1998 contains a going concern qualification.  With the exception of    
the foregoing, the reports of Gelfond Hochstadt Pangburn & Co. related to the   
consolidated financial statements of the Company for the fiscal years ended     
June 30, 1998 and 1997, did not contain any adverse opinion or disclaimer of    
opinion, or was qualified or modified as to uncertainty, audit scope, or        
accounting principles.  In connection with the audits of the Company's          
financial statements for each of the fiscal years ended June 30, 1998 and       
1997, there were no disagreements with Gelfond Hochstadt Pangburn & Co. on any  
matters of accounting principles or practices, financial statement disclosure,  
or auditing scope and procedures which, if not resolved to the satisfaction of  
Gelfond Hochstadt Pangburn & Co., would have caused Gelfond Hochstadt Pangburn  
& Co. to make reference to the matter in their report.                          

   The Company has requested that Gelfond Hochstadt Pangburn & Co.
furnish it with a letter addressed to the Commission stating whether it agrees  
with the above statements.  A copy of that letter dated January 7, 1999 is      
filed as Exhibit 18.0 to this Form 8-K.                                         

ITEM 7:   EXHIBITS                                                              
--------                                                    

Exhibit No.                                                                     

18.0 Pursuant to Item 304(a)(3) of Regulation S-B, Section 228.304(a)(3) of     
the Regulations under the Securities Exchange Act of 1934, as amended,
the Registrant herewith furnishes the letter of Gelfond Hochstadt     
Pangburn & Co.,  former accountants to the Company.                   

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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.                                           

                    GLOBAL CASINOS, INC.

Date: 01/08/99                     By:  /s/ Stephen G. Calandrella              
                                 ---------------------------------
                                 Stephen G. Calandrella, President

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Gelfond Hochstadt Pangburn & Co.                                                
Certified Public Accountants                                                    
and Business Consultants                                                    
1600 Broadway, Suite 2500                                                       
Denver, CO  80202-4926                                                          
(303) 831-5000 (telephone)                                                      
(303) 831-5032 (fax)                                                            

Securities and Exchange Commission                                              
450 5th Street, N.W.                                                            
Washington, D.C.  20549                                                         

Re:  Global Casinos, Inc. (Commission File No. 0-15415)                         

Ladies and Gentlemen:                                                           

We were previously the accountants for Global Casinos, Inc. and, under the      
date of October 13, 1998, we reported on the consolidated financial statements  
of Global Casinos, Inc. and Subsidiaries as of and for the years ended June     
30, 1998 and 1997.  On January 4, 1999, we resigned.  We have read Global       
Casinos, Inc.'s statements included under Item 4 of its Form 8-K dated January  
8, 1999 and we agree with such statements.                                      

Very truly yours,                                                               

Gelfond Hochstadt Pangburn & Co.                                                
January 7, 1999                                                                 

Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘8-K’ Filing		Date		First		Last			Other Filings
Filed on:		1/8/99		4					8-K
		1/7/99		2		4
For Period End:		1/4/99		1		4			8-K/A
		10/13/98		4					10-K405
		6/30/98		2		4			10-K405,  10-K405/A,  10KSB/A,  NT 10-K
		6/30/97		2		4			10KSB,  10KSB/A,  NT 10-K
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