SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
November 10, 1999
Date of report (Date of earliest event reported)
UNITED SHIPPING & TECHNOLOGY, INC.
(Exact Name of Registrant as Specified in Charter)
UTAH 000-28452 87-0355929
(State or Other (Commission File Number) (IRS Employer
Jurisdiction Identification No.)
of Incorporation)
9850 51st Avenue North, Suite 110, Minneapolis, MN 55442
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(Address of Principal Executive Offices)
(612) 941-4080
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(Registrant's telephone number, including area code)
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ITEM 4. Changes in Registrant's Certifying Accountant.
On November 10, 1999, United Shipping & Technology, Inc. (the
"Company") engaged Ernst & Young LLP ("Ernst & Young") as its principal
independent accountant to audit its financial statements. On the same date, the
Company informed Lurie, Besikof, Lapidus & Co., LLP ("Lurie") that Lurie would
no longer serve as the Company's independent accountant. The replacement of
Lurie by Ernst & Young was approved by the Company's Board of Directors on
November 10, 1999.
Except for an explanatory paragraph with respect to substantial doubt
about the Company's ability to continue as a going concern to the Company's
consolidated financial statements as of and for the years ended June 30, 1999
and 1998, Lurie's reports on the Company's financial statements for the past two
fiscal years have not contained an adverse opinion or a disclaimer of opinion
and were not qualified or modified as to uncertainty, audit scope or accounting
principles. There have been no disagreements, during or subsequent to the
Company's past two fiscal years, between the Company and Lurie on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure, which, if not resolved to Lurie's satisfaction, would have
caused Lurie to make reference to the subject matter of such disagreements in
connection with its report.
ITEM 7. Financial Statements and Exhibits
(a) Exhibits.
The following exhibit is filed with this report.
Exhibit Number Description
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16 Letter from Lurie, Besikof, Lapidus & Co., LLP
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SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Company has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.
Date: November 11, 1999
United Shipping & Technology, Inc.
By /s/ Kenneth D. Zigrino
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Name: Kenneth D. Zigrino
Title: Vice President, General Counsel
and Secretary
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EXHIBIT INDEX
Exhibit Number Description
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16 Letter from Lurie, Besikof, Lapidus & Co., LLP
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EXHIBIT 16
November 12, 1999
U.S. Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
RE: United Shipping & Technology, Inc.
Ladies and Gentlemen:
We have reviewed a copy of the Form 8-K being filed by United Shipping &
Technology, Inc. that relates to our dismissal as the independent accountants
for such Registrant and agree with the statements made therein by the Registrant
in response to Item 304(a) of Regulation S-B.
Sincerely,
/s/ Lurie, Besikof, Lapidus & Co., LLP
Lurie, Besikof, Lapidus & Co., LLP
