NEOMEDIA TECHNOLOGIES INC
8-K/A, 1998-06-15
COMPUTER INTEGRATED SYSTEMS DESIGN
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                    U. S. 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): FEBRUARY 9, 1998


                           NEOMEDIA TECHNOLOGIES, INC.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)



   DELAWARE                       0-21743                     36-3680347
- --------------                   ------------             -------------------
(State or other                  (Commission              (IRS Employer
jurisdiction of                  File Number)             Identification No.)
incorporation)


2201 SECOND STREET, SUITE 600, FORT MYERS, FLORIDA          33901
- --------------------------------------------------        ----------
     (Address of principal executive offices)             (Zip Code)



<PAGE>


ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

     The Board of Directors of NeoMedia Technologies, Inc. ("NeoMedia"), upon
the recommendation of management, dismissed Coopers & Lybrand L.L.P. and
effective February 9, 1998, engaged KPMG Peat Marwick LLP as the principal
accountants of NeoMedia and its subsidiaries for the year ended December 31,
1997.

     In connection with the audits of the two most recent fiscal years and the
subsequent unaudited interim period preceding such dismissal, there have been no
disagreements with the former accountants, Coopers & Lybrand L.L.P., on any
matter of accounting principles or practices, financial statement disclosures or
auditing scope or procedure which, if not resolved to their satisfaction, would
have caused them to make reference to the subject matter in their opinion.

     The report of Coopers & Lybrand L.L.P. on the consolidated financial
statement of NeoMedia for the two most recent fiscal years did not contain an
adverse opinion or a disclaimer of opinion and was not modified as to
uncertainty, audit scope, accounting principles or any other matter.

     A letter from Coopers & Lybrand L.L.P. dated June 12, 1998 and addressed to
the Commission is filed as an exhibit to this report.


ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL STATEMENTS AND EXHIBITS.

     (c)  Exhibits

     16.2 A copy of a letter from Coopers & Lybrand L.L.P. dated June 12, 1998,
          addressed to the Securities and Exchange Commission.


                                       2

<PAGE>


                                   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.


                                            NEOMEDIA TECHNOLOGIES, INC.
                                            ---------------------------
                                                    (Registrant)






Date:    JUNE 12, 1998             By: /s/ CHARLES T. JENSEN
                                       -----------------------------------------
                                       Charles T. Jensen, Vice President, Chief
                                       Financial Officer, Treasurer and Director


                                        3

<PAGE>


                                 EXHIBIT INDEX


SEQUENTIAL
  PAGE       EXHIBIT
 NUMBER      NUMBER      DOCUMENT

   4          16.2       A copy of a letter from Coopers & Lybrand L.L.P. dated 
                         June 12, 1998, addressed to the Securities and Exchange
                         Commission.
 


                                        4



                          NeoMedia Technologies, Inc.

                                  Exhibit 16.2

     A Copy of a Letter from Coopers & Lybrand L.L.P. dated June 12, 1998,
               Addressed to the Securities and Exchange Commission


                                        5

<PAGE>

Letterhead of:
Coopers & Lybrand L.L.P.
a Professional Services Firm
203 North La Salle Street
Chicago, Illinois  60601-1210

Telephone (312) 701-5500
Facsimile (312) 701-6533

June 12, 1998

Securities and Exchange Commission
450 5th Street, N. W.
Washington, D. C.  20549

Gentlemen:

We have read the statements made by NeoMedia Technologies, Inc. (copy attached),
which we understand will be filed with the Commission, pursuant to Item 4 of
Form 8-K / A, as part of the Company's Form 8-K / A report as of February 9,
1998. We agree with the statements concerning our Firm in such Form 8-K / A.

Very truly yours,



/s/ Coopers & Lybrand L.L.P.
- ----------------------------
COOPERS & LYBRAND L.L.P.



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