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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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) January 5, 2000
VILLAGEWORLD.COM,INC.
(Exact Name of Registrant as Specified in Charter)
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New York 0-28058 11-3137508
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(State or Other Jurisdiction (Commission File Number) (IRS Employer
of Incorporation) Identification No.)
620 Johnson Avenue, Bohemia, New York 11716
(Address of Principal Executive Offices) (Zip Code)
Registrants telephone number, including area code (631) 218-0700
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Big City Bagel, Inc.
(Former Name or Former Address, if Changed Since Last Report)
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Item 4. Changes in Registrants Certifying Accountant.
On December 30, 1999, the Registrant, Big City Bagels, Inc. (the "Company"),
dismissed its independent accountant, Richard A. Eisner & Company, LLP. None of
the reports of RAE on the financial statements during the past two fiscal years
contained an adverse opinion or disclaimer of opinion, or was modified as to
audit scope or accounting principles. The report issued by RAE on the Company's
Form 10-KSB for the year ending December 31, 1998 contained an explanatory
paragraph regarding the Company's ability to continue as a going concern. During
the Company's engagement of RAE, there were no disagreements with RAE on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements, if not resolved to RAE's
satisfaction would have caused RAE to make reference to the subject matter of
the disagreement in connection with its report. The Company has requested that
RAE furnish it with a letter addressed to the U.S. Securities and Exchange
Commission stating whether it agrees with the above statements. A copy of that
letter will be filed with the commission.
On December 30, 1999, the Company engaged Laurence Rothblatt & Company, to serve
as the Company's independent accountant and auditor for future periods. Prior to
December 30, 1999, LR & Co. had served as the Company's independent auditor for
one of the Company's subsidiaries, Village Net, Inc. Except for consultation
with matters relating to Village Net, Inc., the Company, during the Company's
two most recent fiscal years and the subsequent interim period preceding this
engagement of LR & Co., neither the Company nor anyone on its behalf has
consulted with LR & Co. regarding the application of accounting principles to a
specific or contemplated transaction, or the type of audit opinion that might be
rendered on the Company's financial statements, and no written or oral advice
was provided to the Company that was an important factor considered by the
Company in reaching a decision as to any accounting, auditing or financial
reporting issue.
The Company's dismissal of RAE and engagement of LR & Co. was approved and
ratified by the Company's Board of Directors. The Company does not have an audit
committee of the Board of Directors.
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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 on its behalf by the
undersigned hereunto duly authorized.
Dated: January 5, 2000 VILLAGEWORLD.COM,INC.
(Registrant)
/s/ Peter Keenan
Peter Keenan
President
