WORLD WIRELESS COMMUNICATIONS INC
8-K, 2000-05-08
COMMUNICATIONS SERVICES, NEC
Previous: PHL VARIABLE INSURANCE CO /CT/, 497J, 2000-05-08
Next: BSG FUNDS, 24F-2NT, 2000-05-08





                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 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): May 1, 2000



                       WORLD WIRELESS COMMUNICATIONS, INC.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)


                                     Nevada
                 ----------------------------------------------
                 (State or other jurisdiction of incorporation)


        333-38567                                         87-0549700
- ------------------------                    ------------------------------------
(Commission File Number)                    (I.R.S. Employer Identification No.)


      5670 Greenwood Plaza Boulevard, Suite 340, Englewood, Colorado 80111
      --------------------------------------------------------------------
                     (Address of principal executive office)


                                  303-221-1944
               --------------------------------------------------
              (Registrant's telephone number, including area code)

<PAGE>


Item 1.   Change in Control of Registrant

          None.

Item 2.   Acquisition or Disposition of Assets

          None.

Item 3.   Bankruptcy or Receivership

          None.

Item 4.   Change in Registrant's Certifying Accountant

          A. On May 1, 2000, World Wireless Communications, Inc. ("the Company")
          engaged the accounting firm of Deloitte & Touche LLP ("Deloitte") as
          our independent accountants to audit our financial statements
          beginning with our fiscal year ending December 31, 2000. The
          appointment of new independent accountants was approved by the
          Company's Audit Committee and Board of Directors. The Company
          dismissed its former independent accountants, Hansen, Barnett &
          Maxwell, a professional corporation, ("Hansen"), effective with the
          appointment of Deloitte.

               Prior to the appointment of Deloitte, the Company did not consult
          with Deloitte on any matter of accounting principles or practices,
          financial statement disclosure, or auditing scope or procedure.

          B. During the two most recent fiscal years ended December 31, 1999 and
          1998, and the interim period subsequent to December 31, 1999, there
          were no disagreements with Hansen on any matter of accounting
          principles or practices, financial statement disclosure, or auditing
          scope or procedure that would have caused Hansen to make references in
          their report to such disagreements.

               Hansen's reports on the financial statements for the past two
          years have contained no adverse opinion or disclaimer of opinion and
          were not modified as to audit scope or accounting principles.

               We have provided Hansen, Barnett & Maxwell with a copy of this
          disclosure and requested that Hansen furnish a letter addressed to the
          Securities and Exchange Commission ("Commission") stating whether it
          agrees with the above statements. (A copy of the Hansen letter
          addressed to the Commission is filed as Exhibit 1.0 to this Form 8-K)


Item 5.   Other Events

          None.

Item 6.   Registration of Registrant's Directors

          None.

Item 7.   Financial Statements and Exhibits

          None.

Item 8.   Changes in Fiscal Year

          None.


                                       2
<PAGE>


                                   SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
Reporting Person has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized:

                                          WORLD WIRELESS COMMUNICATIONS, INC.


                                          By: /S/  David D. Singer
                                          ------------------------
                                          David D. Singer, President


                                          By: /s/ Roger D. Leclerc
                                          ------------------------
                                          Roger D. Leclerc, VP of Finance
                                          Principal Financial Officer








                                       3
<PAGE>


                                  EXHIBIT INDEX

                                                        SEQUENTIAL
EXHIBIT NO.         DESCRIPTION OF EXHIBIT              PAGE NO.
- -----------         ----------------------              --------

1.0                 Letter from Hansen, Barnett &          5
                    Maxwell, dated May 8, 2000 re:
                    8-K disclosure








                                       4




HANSEN, BARNETT & MAXWELL
A Professional Corporation
CERTIFIED PUBLIC ACCOUNTANTS


                                                     Bus (801) 532-2200
     Member of AICPA Division of Firms               Fax (801) 532-7944
              Member of SECPS                   345 East Broadway, Suite 200
 Member of Summit International Associates     Salt Lake City, Utah 84111-2693





                                   May 8, 2000



Securities and Exchange Commission
Washington, DC 20549

re:  World Wireless Communications, Inc.

We have read the statements World Wireless Communications, Inc. made in its Form
8-K dated May 1, 2000 regarding changes in the registrant's certifying accounts.
We agree with the statements made therein.





                                              /s/ HANSEN, BARNETT & MAXWELL
                                              -----------------------------
                                              HANSEN, BARNETT & MAXWELL




                                       5


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