VOICENET INC
8-K, 1999-09-22
PREPACKAGED SOFTWARE
Previous: NAVIDEC INC, S-3/A, 1999-09-22
Next: CADAPULT GRAPHIC SYSTEMS INC, 8-K, 1999-09-22



                       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) September 12, 1999


                                 VOICENET, INC.
             (Exact name of registrant as specified in its charter)


       Delaware                      333-12979                  13-3896031
(State of incorporation)      (Commission File Number)         (IRS Employer
                                                            Identification No.)


                                1040 First Avenue
                                    Suite 101
                            New York, New York 10022
                    (Address of principal executive offices)


                                 (212) 399-6682
                           (Issuer's telephone number)



<PAGE>



Item 4.  CHANGES IN REGISTRANTS CERTIFYING ACCOUNTANT

(a)   On September 12, 1999, the Company  replaced the Firm of Marcum & Kleigman
      LLP as the independent public accountants and auditors' of Voicenet,  Inc.
      (the  "Registrant").  The  registrant  is  currently  in  the  process  of
      selecting an independent  public  accounting Firm as successor to Marcum &
      Kleigman, LLP.

      During the Registrant's  latest two fiscal years and the subsequent period
      through  September  3,  1999,  there  were no  disagreements  between  the
      Registrant and Marcum & Kleigman LLP on any matter  relating to accounting
      principles or practices, financial statement disclosure, or auditing scope
      or procedures,  which if not resolved to Marcum & Kleigman's  satisfaction
      would  have  caused it to make  reference  to the  subject  matter of such
      disagreement in connection with its reports.  Marcum & Kleigman's  reports
      on the  Registrant's  financial  statements  for  the  fiscal  year  ended
      December 31, 1997 was unqualified.  The report for the year ended December
      31, 1998 was modified when issued with respect to an explanatory paragraph
      describing a going concern issue; however, such report did not contain any
      adverse opinion or disclaimer of opinion,  nor were such reports  modified
      as to audit scope, accounting principles, or other uncertainty.



Item 7.  EXHIBITS

Exhibit 16    Letter from Marcum & Kleigman LLP  to the Securities and  Exchange
              Commission   Concerning   its   termination  as  the  Registrant's
              principal accountant.



<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.



Date:  September 21, 1999                     Voicenet, Inc.

                                              By: /s/ Howard Messer
                                                  -----------------------
                                                  Howard Messer
                                                  Chief Financial Officer






Exhibit 16                                                            Exhibit 16
- ----------                                                            ----------

                                Marcum & Kleigman
                               New York, New York









September 12, 1999



The Securities and Exchange Commission
Washington, D.C. 20549

To whom it may concern:

We have reviewed  the filing of Voicenet,  Inc. on Form 8-K dated  September 12,
1999. We agree with the disclosures  made by the Registrant  included in Item 4a
of the filing.

Very truly yours,

 /s/ David Bukzin







© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission