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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8 - K/A
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
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Rnethealth.Com, Inc.
(Exact name of registrant as specified in its chart)
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COLORADO 7812 39-1731029
(State or other jurisdiction of (Primary Standard Industrial (I.R.S. Employer
incorporation or organization) Classification Code Number) Indentification No.)
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1411 5th Street, Suite 250
Santa Monica, CA 90401
(Address of principal executive offices)
Registrant's telephone number including area code: (310)393-3979
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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 principles 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.
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Item 7. Financial Statements and Exhibits.
(c) Exhibits:
16 Letter of Arthur Andersen LLP to the Securities and Exchange Comission
included herein pursuant to the requirements off item 304 (a) of
Regulation S-K.
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 31, 1999 By: /s/ Stacey Romm
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Stacey Romm
Chief Financial Officer
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[ARTHUR ANDERSEN LETTERHEAD]
August 20, 1999
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read the seven paragraphs of Item 4 included in the Form 8-K dated
August 17, 1999 of Recovery Network, Inc. to be filed with the Securities and
Exchange Commission and have the following comments:
a. We agree with the statement made in paragraph 4(a)(i) with regards
to our resignation. However, we have no basis to agree or disagree
with the statement in paragraph 4(a)(i) concerning the appointment
of Corbin & Wertz.
b. We agree with the statements made in paragraph 4(a)(ii), 4(a)(000),
4(a)(iv) and 4(c).
c. We have no basis to agree or disagree with the statements in
section 4(b).
Very truly yours,
/s/ ARTHUR ANDERSEN LLP
ARTHUR ANDERSEN LLP
Copy to: Mr. William Moses, Recovery Network, Inc.