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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 (earliest event reported): December 9, 1998
Rocky Mountain Internet, Inc.
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(Exact name of registrant as specified in its charter)
Delaware 001-12063 84-1322326
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
1099 Eighteenth Street, 30th Floor, Denver, Colorado 80202
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (303) 672-0700
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(Former name or former address, if changed since last report.)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On December 9, 1998, the Company replaced Baird, Kurtz & Dobson ("BKD")
as its independent auditor with Ernst & Young, LLP ("E&Y"). BKD's reports on
the Company's financial statements for each of the past two fiscal years did
not contain an adverse opinion or a disclaimer of opinion, nor was either
report modified as to uncertainty, audit scope or accounting principles.
During the Company's two most recent fiscal years and the subsequent interim
period preceding the date of the change in independent auditor, there were no
disagreements with BKD on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure. BKD has
furnished the Company with a letter addressed to the Securities and Exchange
Commission stating that BKD agrees with the statements above. A copy of that
letter is attached to this Current Report on Form 8-K as Exhibit 16.2. The
decision to change independent auditor was approved by the Board of Directors
of the Company.
During the past two fiscal years and the subsequent interim period
preceding the date of the change in independent auditor, the Company has not
consulted E&Y regarding the application of accounting principles to a
specific completed or contemplated transaction or the type of audit opinion
that might be rendered on the Company's financial statements.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits.
16.2 Letter from Baird Kurtz & Dobson to the Securities and Exchange
Commission concerning the Company's disclosure of its change in independent
auditor.
1
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed by its behalf by the
undersigned hereunto duly authorized.
Rocky Mountain Internet, Inc.
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(Registrant)
Date: December 11, 1998 By: /s/ Peter J. Kushar
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Peter J. Kushar, Secretary,
Treasurer, and Chief Financial
Officer
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[BAIRD, KURTZ & DOBSON LETTERHEAD]
Securities and Exchange Commission
Washington, D.C. 20549
Gentlemen:
We were previously principal accountants for Rocky Mountain Internet,
Inc. and on February 27, 1998, we reported on the consolidated financial
statements of Rocky Mountain Internet, Inc. (RMI) as of and for the two years
ended December 31, 1997. On December 9, 1998, we were dismissed as principal
accountants of RMI. We have read RMI's statements included under Item 4 of
its Form 8-K for December 9, 1998, and we agree with such statements.
Very truly yours,
/s/ Baird, Kurtz & Dobson
BAIRD, KURTZ & DOBSON
Denver, Colorado
