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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
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Date of report: July 1, 2000
(Date of earliest event reported)
FRONT PORCH DIGITAL INC.
(Exact name of Registrant as specified in its charter)
Nevada
(State or other jurisdiction of incorporation)
333-16031 86-0793960
(Commission File No.) (I.R.S. Employer
Identification No.)
1810 Chapel Avenue West
Suite 130
Cherry Hill, New Jersey 08002
(Address of principal executive offices; zip code)
(856) 663-3500
(Registrant's telephone number, including area code)
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Item 4. Change in Registrant's Certifying Accountants
(a) Previous independent accountants
(i) On July 1, 2000, Front Porch Digital Inc. (the "Registrant") dismissed
HJ & Associates (formerly Jones, Jensen & Company) as its independent
accountants.
(ii) The reports of HJ & Associates for the Registrant's fiscal years ended
December 31, 1998 and 1999 contained no adverse opinion or disclaimer
of opinion and were not qualified or modified as to uncertainty, audit
scope or accounting principle, but were qualified due to a going
concern uncertainty.
(iii) The Registrant's Board of Directors participated in and approved the
decision to change independent accountants.
(iv) In connection with its audits for the two most recent fiscal years and
through July 1, 2000, there have been no disagreements with HJ &
Associates on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope and procedure, which
disagreements if not resolved to the satisfaction of HJ & Associates,
would have caused them to make reference thereto in their report on
the financial statements for such years.
(v) The Registrant has requested that HJ & Associates furnish it with a
letter addressed to the Securities and Exchange Commission stating
whether or not it agrees with the above statements. A copy of such
letter will be filed as Exhibit 16 to this Form 8-K by an amendment
hereto.
(b) New independent accountants
(i) The Registrant engaged Ernst & Young LLP as its new independent
accountants as of July 1, 2000. During the Registrant's two most
recent fiscal years and through July 5, 2000, the Registrant has not
consulted with Ernst & Young LLP (1) on the application of accounting
principles to a specific completed or contemplated transaction, or the
type of audit opinion that might be rendered on the Registrant's
financial statements or (2) concerning the subject matter of a
disagreement or reportable event with the former auditor (as described
in Regulation S-B Item 304 (a) (1)(iv)).
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Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
(c) Exhibits
16 Letter from HJ & Associates, former accountant.(1)
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 as duly authorized.
Dated: July 7, 2000
Front Porch Digital Inc.
By: /s/ Jay Yogeshwar
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Jay Yogeshwar
Chief Executive Officer
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(1) To be filed by amendment.
