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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 01, 2000
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JUDGE.com, Inc.
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(Exact name of registrant as specified in charter)
Pennsylvania 0-21963 23-1726661
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(State or other (Commission (I.R.S. Employer
jurisdiction of File Number) Identification No.)
incorporation)
Two Bala Plaza, Suite 405, Bala Cynwyd, Pennsylvania 19004
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(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: 610-667-7700
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(Former name or former address, if changed since last report.)
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Item 4. Change in Registrant's Certifying Accountant
1. On August 1, 2000, the Registrant was notified that Rudolph, Palitz LLC
had merged with McGladrey & Pullen, LLP, the successor of that merger,
and that Rudolph, Palitz LLC would no longer be the auditor for the
Registrant. McGladrey & Pullen LLP was engaged as the Registrant's new
auditor effective August 01, 2000. This event is further described in
the auditing firm's press release dated August 02, 2000, and in the
Registrant's press release dated August 03, 2000, copies of which have
been filed as exhibits to this report. Rudolph, Palitz LLC's notice of
the merger dated August 01, 2000 is also filed as an exhibit to this
report.
2. The auditor's reports from Rudolph, Palitz LLC for the Registrant's
past two fiscal years did not contain an adverse opinion or a
disclaimer of opinion, and were not qualified or modified as to
uncertainty, audit scope, or accounting principles.
3. The decision to engage McGladrey & Pullen LLP has not yet been approved
by the Registrant's board of directors.
4. During the Registrant's two most recent fiscal years and the subsequent
interim period preceding the change, there have been no disagreements
with Rudolph, Palitz LLC on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or
procedure.
5. The Registrant has requested Rudolph Palitz, LLC to furnish a letter
addressed to the Securities and Exchange Commission stating whether it
agrees with the statements made in this Item. Such letter is included
as an exhibit to this Form 8-K.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(c) Exhibits
Exhibit 99.2 Rudolph Palitz, LLC Press Release dated August 02, 2000.
Exhibit 99.3 JUDGE.com, Inc. Press Release dated August 03, 2000.
Exhibit 99.4 Notification of merger from Rudolph Palitz, LLC, dated
August 01, 2000.
Exhibit 99.5 Letter of agreement from Rudolph Palitz, LLC, dated
August 01, 2000.
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 thereunto duly authorized.
JUDGE.COM, INC.
By: /s/ Martin E. Judge, Jr.
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Martin E. Judge, Jr.
Chief Executive Officer
Date: August 03, 2000
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