content: UNITED STATES
  
                         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) September 30, 1999
  
  
                                 Danzer Corporation
                 (Exact name of issuer as specified in its charter)
  
  
  New York                               0-17430                   13-3431486
  (State or other jurisdiction      (Commission File               (I.R.S.Employer
  of incorporation)                      Number)               Identification No.)
  
  17500 York Road, Hagerstown, MD                                      21740
  (Address of principal executive offices)                         (Zip Code)
  
  
  
  (Registrant's telephone number, including area code: (301) 582-2000
  
                          Global Environmental Corporation
                (Former name, former address and former fiscal year,
                           if changed since last report)
  
  
  <PAGE>
  
  
  
  
  
  Item 4. Changes in Registrant's Certifying Accountant.
  
  
           Effective September 30, 1999, Danzer Corporation (the "Company")
  appointed Linton, Shafer & Company, P.A. as its independent auditors for the
  fiscal year ending October 31, 1999, to replace the firm of Rudolph Palitz LLP,
  who was dismissed as auditors of the Company contemporaneously therewith and has
  been asked to furnish a letter to the Securities & Exchange Commission to the
  effect that it has no material disagreements with the statements made in this
  Item 4.
  
           Management represents as follows:
  
                    (a) There have been no disputes between management and the
           auditors and the auditors' reports contained no adverse opinion or
           disclaimer of opinion, and was not qualified or modified as to
           uncertainty, audit scope, or accounting principles.
  
                    (b) The decision to change accountants from Rudolph Palitz LLP
           (the "Accountant") to Linton, Shafer & Co has been approved by the
           Company's Board of Directors
  
                    (c) During the registrant's two most recent fiscal years and
           any subsequent interim period, there were no disagreements with the
           Accountant on any matter of accounting principles or practices,
           financial statement disclosure, or auditing scope or procedure. The
           registrant has authorized the Accountant to respond fully to the
           inquiries of the successor accountant.
  
                    (d) The Accountant expressed no disagreement or difference of
           opinion regarding any "reportable" event as that term is defined in
           Item 304(a)(1)(v) of Regulation S-K, including but not limited to:
  
                             (i) except as indicated in (f) below, the Accountant
                    has not advised the registrant that the internal controls
                    necessary for the registrant to develop reliable financial
                    statements do not exist;
  
                             (ii) the Accountant has not advised the registrant
                    that information has come to the Accountant's attention that
                    has led it to no longer be able to rely on management's
                    representations, or that has made it unwilling to be
                    associated with the financial statements prepared by
                    management;
  
                             (iii) the Accountant has not advised the registrant
                    of the need to expand significantly the scope of its audit, or
                    notified the registrant that information has come to the
                    Accountant's attention that if further investigated may (A)
                    materially impact the fairness or reliability of either: a
                    previously issued audit report or the underlying financial
                    statements, or the financial statements issued or to be issued
                    covering the fiscal period(s) subsequent to the date of the
                    most recent financial statements covered by an audit report
                    (including information that may prevent it from rendering an
                    unqualified audit report on those financial statements), or
                    (B) cause it to be unwilling to rely on management's
                    representations or be associated with the registrant's
                    financial statements, and due to the Accountant's resignation
                    (due to audit scope limitations or otherwise) or dismissal, or
                    for any other reason, the Accountant did not so expand the
                    scope of its audit or conduct such further investigation;
  
                             (iv) the Accountant has not advised the registrant
                    that information has come to the Accountant's attention that
                    it has concluded materially impacts the fairness or
                    reliability of either (A) a previously issued audit report or
                    the underlying financial statements, or (B) the financial
                    statements issued or to be issued covering the fiscal
                    period(s) subsequent to the date of the most recent financial
                    statements covered by an audit report (including information
                    that, unless resolved to the Accountant's satisfaction, would
                    prevent it from rendering an unqualified audit report on those
                    financial statements), and due to the Accountant's
                    resignation, or for any other reason, the issue has not been
                    resolved to the Accountant's satisfaction prior to its
                    resignation.
  
                    (e) During the last two fiscal years and prior to September
           30, 1999, neither the registrant nor anyone acting on behalf of the
           registrant consulted with Linton, Shafer & Company, P.A. regarding (i)
  
  <PAGE>
  
           either: the application 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 advice
           was provided that Linton, Shafer & Company, P.A. concluded was an
           important factor considered by the registrant in reaching a decision as
           to the accounting, auditing or financial reporting issue; or (ii) any
           matter that was either the subject of a disagreement (as defined in
           paragraph 304(a)(1)(iv) and the related instructions to such item) or a
           reportable event (as described in paragraph 304(a)(1)(v).
  
                    (f) The Accountant indicated in its management letter to the
           Company's Board of Directors for fiscal 1997 that it had "noted
           numerous general ledger accounts (for example, cash fixed assets,
           accruals, intercompany accounts, etc.) had not been reviewed or
           analyzed during the year. This resulted in material errors in the
           accounting records, year-end adjustments and numerous delays in
           completing the annual audit. Many of these errors were not detected
           during the year because accounts were not reconciled and analyzed on a
           timely basis. The failure to analyze and reconcile accounts each month
           causes delay in closing the accounting records, inaccurate monthly
           financial statements and, possibly, inadequate quarterly filings by the
           Company on Forms 10-Q.
  
                    "We recommend that all significant general ledger accounts be
           reviewed monthly. Management should develop a priority list for each
           monthly closing and assign responsibilities to the appropriate
           employees. This will strengthen the monthly financial reporting and
           provide timely and accurate financial results. In addition, the
           Company's CFO should review and approve accounting reconciliations on a
           monthly basis."
  
                    The letter continued: "The Company's failure to review,
           analyze and reconcile various general ledger accounts during the year
           as described above, resulted in a substantial delay in the Company's
           year-end closing and preparation of financial statements. Consequently,
           the Company was unable to meet its deadline or extension for filing its
           financial statements with the Securities and Exchange Commission
           ("SEC").
  
                    "We strongly recommend that the Company strengthen its monthly
           financial reporting in order to ensure that a late filing does not
           occur in the future. The Company should consider hiring additional
           accounting personnel to assist in this process."
  
                    The Accountant's management's letter for 1998 repeated the
           above comment and added the following: In addition, the Company did not
           make timely quarterly filings of 10-Q throughout 1998 as required by
           the SEC.
  
                    The Company identified significant general accounts that it
           deems critical to accurate financial statements and has begun to
           reconcile on a monthly basis. In addition, the Company now reviews
           accruals on a quarterly basis.
  
                    (g) The registrant has provided the Accountant with a copy of
           the disclosures it is making in response to Item 304(a) of Regulation
           S-K. The registrant has requested that the Accountant furnish the
           registrant with a letter addressed to the Commission stating whether it
           agrees with the statements made by the registrant. The Company has
           appended such letter hereto as Exhibit 16.
  
      Item 7.  Financial Statements and Exhibits.
  
      Exhibit 16. Letter re change in certifying accountant.
  
  
  
  <PAGE>
  
  
                                     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, thereby
  duly authorized.
  
  
  
      Date: October 6, 1999
                                                  Danzer Corporation
  
  
                                                  /s/ Terry Moore
                                                  --------------------------------
                                                  Terry Moore, Vice President and
                                                         Chief Financial Officer
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text: UNITED STATES
  
                         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) September 30, 1999
  
                                 Danzer Corporation
                 (Exact name of issuer as specified in its charter)
  
  New York                               0-17430                   13-3431486
  (State or other jurisdiction      (Commission File               (I.R.S.Employer
  of incorporation)                      Number)               Identification No.)
  
  17500 York Road, Hagerstown, MD                                      21740
  (Address of principal executive offices)                         (Zip Code)
  
  (Registrant's telephone number, including area code: (301) 582-2000
  
                          Global Environmental Corporation
                (Former name, former address and former fiscal year,
                           if changed since last report)
  Item 4. Changes in Registrant's Certifying Accountant.
  
           Effective September 30, 1999, Danzer Corporation (the "Company")
  appointed Linton, Shafer & Company, P.A. as its independent auditors for the
  fiscal year ending October 31, 1999, to replace the firm of Rudolph Palitz LLP,
  who was dismissed as auditors of the Company contemporaneously therewith and has
  been asked to furnish a letter to the Securities & Exchange Commission to the
  effect that it has no material disagreements with the statements made in this
  Item 4.
  
           Management represents as follows:
  
                    (a) There have been no disputes between management and the
           auditors and the auditors' reports contained no adverse opinion or
           disclaimer of opinion, and was not qualified or modified as to
           uncertainty, audit scope, or accounting principles.
  
                    (b) The decision to change accountants from Rudolph Palitz LLP
           (the "Accountant") to Linton, Shafer & Co has been approved by the
           Company's Board of Directors
  
                    (c) During the registrant's two most recent fiscal years and
           any subsequent interim period, there were no disagreements with the
           Accountant on any matter of accounting principles or practices,
           financial statement disclosure, or auditing scope or procedure. The
           registrant has authorized the Accountant to respond fully to the
           inquiries of the successor accountant.
  
                    (d) The Accountant expressed no disagreement or difference of
           opinion regarding any "reportable" event as that term is defined in
           Item 304(a)(1)(v) of Regulation S-K, including but not limited to:
  
                             (i) except as indicated in (f) below, the Accountant
                    has not advised the registrant that the internal controls
                    necessary for the registrant to develop reliable financial
                    statements do not exist;
  
                             (ii) the Accountant has not advised the registrant
                    that information has come to the Accountant's attention that
                    has led it to no longer be able to rely on management's
                    representations, or that has made it unwilling to be
                    associated with the financial statements prepared by
                    management;
  
                             (iii) the Accountant has not advised the registrant
                    of the need to expand significantly the scope of its audit, or
                    notified the registrant that information has come to the
                    Accountant's attention that if further investigated may (A)
                    materially impact the fairness or reliability of either: a
                    previously issued audit report or the underlying financial
                    statements, or the financial statements issued or to be issued
                    covering the fiscal period(s) subsequent to the date of the
                    most recent financial statements covered by an audit report
                    (including information that may prevent it from rendering an
                    unqualified audit report on those financial statements), or
                    (B) cause it to be unwilling to rely on management's
                    representations or be associated with the registrant's
                    financial statements, and due to the Accountant's resignation
                    (due to audit scope limitations or otherwise) or dismissal, or
                    for any other reason, the Accountant did not so expand the
                    scope of its audit or conduct such further investigation;
  
                             (iv) the Accountant has not advised the registrant
                    that information has come to the Accountant's attention that
                    it has concluded materially impacts the fairness or
                    reliability of either (A) a previously issued audit report or
                    the underlying financial statements, or (B) the financial
                    statements issued or to be issued covering the fiscal
                    period(s) subsequent to the date of the most recent financial
                    statements covered by an audit report (including information
                    that, unless resolved to the Accountant's satisfaction, would
                    prevent it from rendering an unqualified audit report on those
                    financial statements), and due to the Accountant's
                    resignation, or for any other reason, the issue has not been
                    resolved to the Accountant's satisfaction prior to its
                    resignation.
  
                    (e) During the last two fiscal years and prior to September
           30, 1999, neither the registrant nor anyone acting on behalf of the
           registrant consulted with Linton, Shafer & Company, P.A. regarding (i)
  either: the application 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 advice
           was provided that Linton, Shafer & Company, P.A. concluded was an
           important factor considered by the registrant in reaching a decision as
           to the accounting, auditing or financial reporting issue; or (ii) any
           matter that was either the subject of a disagreement (as defined in
           paragraph 304(a)(1)(iv) and the related instructions to such item) or a
           reportable event (as described in paragraph 304(a)(1)(v).
  
                    (f) The Accountant indicated in its management letter to the
           Company's Board of Directors for fiscal 1997 that it had "noted
           numerous general ledger accounts (for example, cash fixed assets,
           accruals, intercompany accounts, etc.) had not been reviewed or
           analyzed during the year. This resulted in material errors in the
           accounting records, year-end adjustments and numerous delays in
           completing the annual audit. Many of these errors were not detected
           during the year because accounts were not reconciled and analyzed on a
           timely basis. The failure to analyze and reconcile accounts each month
           causes delay in closing the accounting records, inaccurate monthly
           financial statements and, possibly, inadequate quarterly filings by the
           Company on Forms 10-Q.
  
                    "We recommend that all significant general ledger accounts be
           reviewed monthly. Management should develop a priority list for each
           monthly closing and assign responsibilities to the appropriate
           employees. This will strengthen the monthly financial reporting and
           provide timely and accurate financial results. In addition, the
           Company's CFO should review and approve accounting reconciliations on a
           monthly basis."
  
                    The letter continued: "The Company's failure to review,
           analyze and reconcile various general ledger accounts during the year
           as described above, resulted in a substantial delay in the Company's
           year-end closing and preparation of financial statements. Consequently,
           the Company was unable to meet its deadline or extension for filing its
           financial statements with the Securities and Exchange Commission
           ("SEC").
  
                    "We strongly recommend that the Company strengthen its monthly
           financial reporting in order to ensure that a late filing does not
           occur in the future. The Company should consider hiring additional
           accounting personnel to assist in this process."
  
                    The Accountant's management's letter for 1998 repeated the
           above comment and added the following: In addition, the Company did not
           make timely quarterly filings of 10-Q throughout 1998 as required by
           the SEC.
  
                    The Company identified significant general accounts that it
           deems critical to accurate financial statements and has begun to
           reconcile on a monthly basis. In addition, the Company now reviews
           accruals on a quarterly basis.
  
                    (g) The registrant has provided the Accountant with a copy of
           the disclosures it is making in response to Item 304(a) of Regulation
           S-K. The registrant has requested that the Accountant furnish the
           registrant with a letter addressed to the Commission stating whether it
           agrees with the statements made by the registrant. The Company has
           appended such letter hereto as Exhibit 16.
  
      Item 7.  Financial Statements and Exhibits.
  
      Exhibit 16. Letter re change in certifying accountant.
  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, thereby
  duly authorized.
  
      Date: October 6, 1999
                                                  Danzer Corporation
  
                                                  /s/ Terry Moore
                                                  --------------------------------
                                                  Terry Moore, Vice President and
                                                         Chief Financial Officer