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 (Date of Earliest Event Reported): June 23, 1997
ML Direct Inc.
--------------
(Exact name of registrant as specified in its charter)
Delaware
--------
(State of incorporation or organization)
0-21211 13-3842020
------- ----------
(Commission File Number) (I.R.S. Employer ID No.)
3001 Executive Drive, Suite 120, Clearwater, Florida 34622
----------------------------------------------------------
(Address of Principal Executive Offices)
Registrant's telephone number, including area code: (813) 572-8703
--------------
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant.
----------------------------------------------
ML Direct Inc. (the "Company") was informed by Deloitte & Touche LLP
("D&T") that D&T resigned as the Company's independent auditors as of June 23,
1997. D&T audited the Company's financial statements for the year ended November
30, 1996. The Company's financial statements for the year ended November 30,
1995 were audited by Mortenson & Associates, P.C. ("Mortenson"). The reports on
the Company's financial statements for 1996 and 1995 rendered by D&T and
Mortenson, respectively, included "going concern" uncertainty paragraphs.
During the Company's most recent fiscal year and all subsequent interim
periods through the date of D&T's resignation, there were no disagreements
between the Company and D&T on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure.
<PAGE>
SIGNATURE
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.
ML DIRECT INC.
Date: June 27, 1997 By: //James M. Lawless
----------------------------------
James M. Lawless, President
June 27, 1997
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of the Form 8-K of ML Direct
Inc. dated June 27, 1997.
Yours truly,
Deloitte & Touche LLP