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: December 16, 1997
WORLDWIDE ENTERTAINMENT & SPORTS CORP.
____________________________________________________
(Exact name of Registrant as specified in its charter)
Delaware 000-21585 22-3393152
________________ ____________________ ____________________
(State or other (Commission File No.) (IRS Employer ID No.)
jurisdiction of
incorporation)
29 Northfield Avenue, West Orange, New Jersey 07207
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(Address of principal executive offices)
Registrant's telephone number, including area code: (973) 325-3244
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Item 4. Change in Registrant's Certifying Accountants
On December 16, 1997, the appointment of Rosenberg Rich Baker Berman &
Company as independent auditors for the Registrant was terminated by the
Registrant and Friedman Alpren & Green was engaged as independent auditors. The
decision to change independent auditors was approved by the Board of Directors
at a meeting on December 9, 1997. During the fiscal year ended December 31, 1996
and the subsequent interim period through December 17, 1997, there were no
disagreements between the Registrant and Rosenberg Rich Baker Berman & Company
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures which disagreements if not resolved
to the satisfaction of Rosenberg Rich Baker Berman & Company would have caused
them to make reference to the subject matter of the disagreement in connection
with their reports. The audit reports of Rosenberg Rich Baker Berman & Company
on the Registrant's financial statements for the year ended December 31, 1996
did not contain an adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to audit scope, or accounting principle.
Item 7. Financial Statements and Exhibits
a. Exhibit (a) - Copy of letter from Rosenberg Rich Baker Berman & Company
regarding change of independent public accountants.
Signature
Pursuant to the requirements of the Securities and Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.
Dated: December 19, 1997 Worldwide Entertainment & Sports Corp.
(Registrant)
By:/s/Marc Roberts
___________________
Marc Roberts
President and Chief Executive Officer
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Rosenberg Rich Baker Berman & Company
A Professional Association of
Certified Public Accountants
195 Maplewood Avenue, Maplewood, NJ 07040
December 19, 1997
Securities and Exchange Commission
450 5th Street N.W.
Washington D.C. 20549
Gentlemen:
We have been furnished with a copy of the response to Item 4 on Form 8-K
for the change in accountants that occurred on December 16, 1997, which will be
filed by our former client, Worldwide Entertainment & Sports Corp. We agree with
the statements made in response to that Item insofar as they relate to our firm.
Very truly yours,
/s/Rosenberg Rich Baker Berman & Company
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Rosenberg Rich Baker Berman & Company
