SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
____________
FORM 8-K
CURRENT REPORT
ON FORM 8-K
PURSUANT TO
SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of December 7, 1999
earliest event reported):
THE VIALINK COMPANY
(Exact Name of Registrant as Specified
in Its Charter)
Delaware
(State of Other
Jurisdiction of
Incorporation)
000-21729 73-1247666
(Commission File (IRS Employer
Number) Identification No.)
13800 Benson Road, Edmond, Oklahoma 73013-6417
(Address of Principal Executive Offices) (Zip Code)
(405) 936-2500
(Registrant's Telephone Number,
Including Area Code)
N/A
(Former Name or Former Address, if
Changed Since Last Report)
Item 4. Changes in Registrant's Certifying Accountants.
(a) Previous independent accountants
(i) Effective December 7, 1999, PricewaterhouseCoopers LLP has
resigned as The viaLink Company's independent accountants.
(ii) The reports of PricewaterhouseCoopers LLP on the financial
statements for the past two fiscal years contained no adverse
opinion or disclaimer of opinion, and were not qualified or
modified as to uncertainty, audit scope, or accounting principles.
(iii) In connection with its audits for the two most recent fiscal
years and through December 7, 1999, there have been no
disagreements with PricewaterhouseCoopers LLP on any matter of
accounting principles or practices, financial statement disclosure,
or auditing scope or procedure, which disagreements, if not
resolved to the satisfaction of PricewaterhouseCoopers LLP
would have caused them to make reference thereto in their report
on the financial statements for such years.
(iv) The Company has requested that PricewaterhouseCoopers LLP
furnish it with a letter addressed to the Securities and Exchange
Commission stating whether or not it agrees with the above
statements. A copy of such letter, dated December 10, 1999, is
filed as Exhibit 16.1 hereto.
(b) New independent accountants
(i) The Company engaged KPMG LLP as its new independent
accountants as of December 10, 1999.
The Company's Board of Directors participated in and approved the
decision to engage KPMG LLP as the Company's new independent
accountants.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
EXHIBIT
NUMBER DESCRIPTION
16.1 Letter from PricewaterhouseCoopers LLP to the
Securities and Exchange Commission dated
December 13, 1999
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.
THE VIALINK COMPANY
Date: December 14, 1999
By: /s/ Lewis B. Kilbourne
Lewis B. Kilbourne
Chief Executive Officer
INDEX TO EXHIBITS
EXHIBIT
NUMBER DESCRIPTION
16.1 Letter from PricewaterhouseCoopers LLP to the
Securities and Exchange Commission dated
December 13, 1999
EXHIBIT 16.1
DECEMBER 13, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by The viaLink Company (copy attached),
which we understand will be filed with the Commission, pursuant to Item 4
of Form 8-K, as part of the Company's Form 8-K report dated December 7, 1999.
We agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
/S/ PricewaterhouseCoopers LLP
