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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
Date of Report (Date of Earliest Event Reported) - January 24, 2000
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FINANTRA CAPITAL, INC.
(Exact name of registrant as specified in its charter)
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DELAWARE 0-22681 13-3571419
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(State or other jurisdiction of (Commission File Number) (IRS Employer
incorporation) Identification No.)
150 SOUTH PINE ISLAND ROAD, SUITE 500, PLANTATION, FLORIDA 33324
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(Address of principal executive offices) (Zip Code)
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(954) 577-9225
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(Registrant's telephone number, including area code)
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NOT APPLICABLE
(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
The registrant has engaged Pricewaterhouse Coopers LLP as its principal
accountants to replace its former principal accountants, Daszkal, Bolton,
Manela, Devlin & Co. The change was made effective January 24, 2000. The
decision to change accountants was approved by the Audit Committee of the
registrant. Neither of the reports of the former principal accountants on the
financial statements of the registrant for the past two years contained an
adverse opinion or disclaimer of opinion, nor was either qualified or modified
as to uncertainty, audit scope, or accounting principles.
During the two most recent fiscal years of the registrant and the
subsequent interim period through January 24, 2000, there were no disagreements
with the former accountants on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of the former accountants,
would have caused them to make reference to the subject matter of the
disagreements in connection with their report.
During the registrant's two most recent fiscal years and the subsequent
interim period, the registrant has not consulted Pricewaterhouse Coopers LLP
regarding any matter requiring disclosure under Regulation S-K, Item 304(a)(2).
The registrant has provided Daszkal, Bolton, Manela, Devlin & Co. with a copy of
this disclosure and has requested that Daszkal, Bolton, Manela, Devlin & Co.
furnish it with a letter addressed to the SEC stating whether it agrees with the
above statements. A copy of Daszkal, Bolton, Manela, Devlin & Co.'s letter to
the SEC dated January 24, 2000, is filed as Exhibit 16 to this Report on Form
8-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c) Exhibits
No. Description
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16 Letter from Daszkal, Bolton, Manela, Devlin & Co.
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.
FINANTRA CAPITAL, INC.
Dated: January 25, 2000 By: /s/ Robert D. Press
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Chairman of the Board
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EXHIBIT INDEX
NO. DESCRIPTION
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16 Letter from Daszkal, Bolton, Manela, Devlin & Co.
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DASZKAL, BOLTON, MANELA, DEVLIN & CO.
2401 N.W. BOCA RATON BOULEVARD, SUITE 100
BOCA RATON, FLORIDA 33431
January 24, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Finantra Capital, Inc.
(the "Company") and reported on the consolidated financial statements of the
Company and its subsidiaries for the years ended December 31, 1998 and 1997.
Effective January 24, 2000, our appointment as principal accountants was
terminated. We have read the Company's statements included under Item 4 of its
Form 8-K dated January 24, 2000, and we agree with such statements, except that
we are not in a position to agree or disagree with the Company's statement that
the change was approved by the Audit Committee of the Board of Directors or that
PricewaterhouseCoopers LLP was not engaged regarding any matter requiring
disclosure under Regulation S-K, Item 304(a)(2).
Very truly yours,
By: /s/ DASZKAL, BOLTON, MANELA, DEVLIN & C0.
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DASZKAL, BOLTON, MANELA, DEVLIN & CO.
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