RNETHEALTH COM INC
8-K, 1999-08-23
MOTION PICTURE & VIDEO TAPE PRODUCTION
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                                  UNITED STATES
                       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) August 17, 1999


                                ----------------


                              Rnethealth.Com, Inc.
              (Exact name of registrant as specified in its chart)

           COLORADO                     7812                     39-1731029
(State or other jurisdiction of (Primary Standard Industrial  (I.R.S. Employer
incorporation or organization)  Classification Code Number) Indentification No.)


                           1411 5th Street, Suite 250
                             Santa Monica, CA 90401
                    (Address of principal executive offices)

         Registrant's telephone number including area code (310)393-3979



<PAGE>   2


Item 4.  Change in Registrant's Certifying Accountants


(a)      RESPONSE TO REGULATION S-K, ITEM 304(a)(1):

         (i)      On August 17, 1999, Rnethealth.com, Inc.(the "Company," which
                  recently changed its name from Recovery Network, Inc.)
                  appointed independent auditor Corbin & Wertz and accepted the
                  resignation of Arthur Andersen LLP ("Andersen")

         (ii)     The reports of Andersen on the Company's financial statements
                  as of and for the years ended June 30, 1998 and 1997 contained
                  modification's that raised conerns regarding the Company's
                  ability to continue as a going concern.

         (iii)    During the Company's two most recent fiscal years and through
                  August 17, 1999, the Company had no reportable disagreement(s)
                  with Andersen with respect to accounting principals and
                  practices, financial statement disclosure or auditing scope or
                  procedure, which disagreement(s), if not resolved to the
                  satisfaction of Andersen would have caused Andersen to make
                  reference to the subject matter of such disagreement(s) in
                  connection with its reports.


         (iv)     During the Company's two most recent fiscal years and through
                  August 17, 1999, Andersen has not advised the Company of any
                  "reportable events" (as defined in Item 304(a)(1)(v) of
                  Regulation S-K).


(b)      RESPONSE TO REGULATION S-K, ITEM 304(a)(2):

              As set forth above Corbin & Wertz were engaged effective August
              17, 1999. During the Company's two most fiscal years and through
              August 17, 1999, neither the Company nor anyone acting on its
              behalf consulted Corbin & Wertz with respect to an issue,
              disagreement or "reportable event" described in Items 304(a)(2)(i)
              or 304(a)(2)(ii) of regulation S'K.



(c)      RESPONSE TO REGULATION S-K, ITEM 304(a)(3):

              Prior to filing this report the Company provided Andersen with a
              copy of the disclosure made herein and requested Andersen to
              furnish a letter addressed to the Securities and Exchange
              Commission stating whether or not Andersen agrees to such
              disclosures.

<PAGE>   3




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 RECOVERY NETWORK, INC.


Date:  August 20, 1999                 By: /s/ Stacey Romm
                                           -------------------------
                                               Stacey Romm
                                         Chief Financial Officer







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