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 years ended December 31,
1995 and 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 years ended December 31, 1995
and 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: January 13, 1998 Worldwide Entertainment & Sports Corp.
(Registrant)
By:/s/Marc Robert
___________________
Marc Roberts
President and Chief Executive Officer
<PAGE>
Rosenberg Rich Baker Berman & Company
A Professional Association of
Certified Public Accountants
195 Maplewood Avenue, Maplewood, NJ 07040
January 12, 1998
Ms. Shelley Barrows
United States Securities and Exchange Commission
450 5th Street N.W.
Washington D.C. 20549
Re: Worldwide Entertainment & Sports Corp. (the "Company")
SEC File No. 0-21585
Form 8-K; filed 12/19/97
Dear Ms. Barrows:
There were no disgreements, as described in Item 304(a)(1)(iv), between the
Company and ourselves during the two most recent fiscal years and the subsequent
interim period through December 17, 1997, although we were not consulted nor did
we give any accounting advice during the interim period. Our report on the
financial statements for either of the past two fiscal years did not contain an
adverse opinion or disclaimer of opinion, nor was the report qualified or
modified as to uncertainty, audit scope or accounting principle.
Very truly yours,
Rosenberg Rich Baker Berman & CO
/s/Kenneth A. Berman
_______________________________________
Kenneth A. Berman
