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