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: October 12, 1999
(Date of earliest event reported)
COMPU-DAWN, INC.
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(Exact name of Registrant as specified in charter)
Delaware 000-22611 11-3344575
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(State or other jurisdiction (Commission File No.) (IRS Employer Identification
of incorporation) Number)
12735 Gran Bay Parkway West, Building 200, Jacksonville, Florida 32258
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (904) 680-6680
1
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Item 4. Changes in Registrant's Certifying Accountant.
On October 12, 1999, Compu-DAWN, Inc. ("Compu-DAWN") dismissed Lazar Levine
& Felix, LLP ("Lazar") as its principal independent accountant.
Lazar's report on Compu-DAWN's financial statements for either of the years
ended December 31, 1997 or 1998 did not contain an adverse opinion or
disclaimer, nor were either of those reports modified as to uncertainty, audit
scope or accounting principles.
Compu-DAWN's decision to change accountants was approved by Compu-DAWN's
Board of Directors as well as its audit committee.
There were no disagreements between Compu-DAWN and Lazar on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure.
Compu-DAWN has engaged PricewaterhouseCoopers LLP as its principal
independent accountant to audit its financial statements for the fiscal year
ended December 31, 1999.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(c) Exhibits
16 Letter dated October 12, 1999 from Lazar Levine and Felix, LLP.
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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 hereunto duly authorized.
COMPU-DAWN, INC.
Dated: October 18, 1999 By: /S/ David Greenspan
David Greenspan,
Chief Financial Officer
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LAZAR LEVINE & FELIX LLP
Certified Public Accountants & Business Consultants
Melvin F. Lazar, CPA 350 Fifth Avenue-Suite 6820
Neal J. Weisbrod, CPA New York, NY 10118-0170
Henry B. Guberman, CPA (212) 736-1900
Amiram (Kiki) Bielory, CPA Fax (212) 629-3219
Ted M. Felix, CPA
Michael Dinkes, CPA 629 Parsippany Road
Mark Shayne, CPA Parsipanny, NJ 07054
Jay B. Goldberg, CPA (973) 428-3200
Fax (973) 428-6868
October 12, 1999
www.lazarcpa.com
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Compu-DAWN, Inc.
File Ref. No. 000-22611
We were previously the principal accountant for Compu-DAWN, Inc. and, under the
date of February 25, 1999 (except for Note 14, the date of which is March 4,
1999), we reported on the consolidated financial statements of Compu-DAWN, Inc.
as of and for the years ended December 31, 1998 and 1997. On October 12, 1999,
our appointment as principal accountant was terminated. We have read Compu-DAWN,
Inc.'s statements included under Item 4 of its Form 8-K for an event dated
October 12, 1999 and we agree with such statements.
Very truly yours,
LAZAR LEVINE & FELIX LLP
/S/ LAZAR LEVINE & FELIX LLP
