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): May 20, 1998
INTELLICELL CORP.
(Exact name of registrant as specified in its charter)
Delaware 1-12571 95-4467726
(State or other (Commission (IRS Employer
of incorporation) File Number) Identification No.)
9314 Eton Avenue, Chatsworth, CA 91406
(Address of principal executive offices) (Zip code)
(818) 906-7777
(Registrant's telephone number, including area code)
N/A
(Former name or former address, if changed since last report)
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On May 20, 1998, a mutual decision was made by the Audit Committee of the
Company and its independent accountants, BDO Seidman LLP, that BDO Seidman would
not stand for reelection as the independent accountants. The Company's decision
was in furtherance of its cost cutting strategies. BDO Seidman's report on the
Company's financial statements during the two most recent fiscal years contained
no adverse opinion or disclaimer of opinion, and was not qualified or modified
as to uncertainty, audit scope or accounting principles.
During the last two fiscal years and the subsequent interim period through
May 20, 1998, there were no disagreements between the Company and BDO Seidman on
any matters of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements, if not resolved
to the satisfaction of BDO Seidman would have caused it to make a reference to
the subject matter of the disagreements in connection with its reports.
On May 20, 1998, the Company engaged the services of Hollander, Lumer &
Co., LLP. The Company authorized BDO Seidman to respond to any and all inquiries
of this successor accountant.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Exhibit 16.1 Letter from Prior Certifying Accountant
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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 thereunto duly authorized.
INTELLICELL CORP.
By: /s/ Ben Neman
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Ben Neman
Chairman, Chief Executive
Officer and President
Date: June 1, 1998
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[LETTERHEAD OF BDO SEIDMAN, LLP]
June 1, 1998
Securities and Exchange Commission
450 - 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs:
We have been furnished with a copy of the response to Item 4 of Form 8-K/A for
the event that occurred on May 20, 1998, to be filed by our former client,
Intellicell Corp. We agree with the statements made in response to that item in
paragraphs one, two and three, insofar as they relate to our firm.
Yours very truly
/s/ BDO SEIDMAN, LLP
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