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 (DATE OF EARLIEST EVENT REPORTED): JANUARY 24, 2000
MERCHANTONLINE.COM, INC.
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(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
FLORIDA 0-22607 84-1233073
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STATE OR OTHER (COMMISSION (IRS EMPLOYER
JURISDICTION OF FILE NUMBER) IDENTIFICATION NO.)
IN COMPANY)
1600 SOUTH DIXIE HIGHWAY
BOCA RATON, FLORIDA 33432
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(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE (561) 395-3585
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(FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT.)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On January 19, 2000, Millward & Co. (Millward) was dismissed as the
Registrant's principal accountant. Millward had served as the
Registrant's principal accountant since October 1, 1998.
The report of Millward on the Registrant's financial statements for the
past fiscal year ended October 31, 1998 did not contain an adverse
opinion or a disclaimer of opinion and was not qualified or modified as
to audit scope or accounting principles. The report however, was
modified as to an uncertainty of the Company's ability to continue as a
going concern.
In connection with the forthcoming audit of the 1999 financial
statements, Millward has not commenced with any audit procedures and
there are no disagreements between the Company and Millward for the
period since it was engaged as the auditor, on any matters of
accounting principles and practices, financial statement disclosure, or
auditing scope and procedure which, if not resolved to the satisfaction
of Millward, would have caused Millward to make reference to the matter
in their report.
The Registrant requested Millward to furnish it with a letter addressed
to the Securities and Exchange Commission stating whether or not
Millward agrees with the statements made by the Registrant in response
to this Item 4 and, if not, stating the respects in which it does not
agree. The Registrant delivered a copy of this Form 8-K report to
Millward on January 19, 2000. The Registrant is filing such letter as
an exhibit to this Form 8-K Report.
On January 24, 2000 the Registrant engaged Ernst & Young LLP ("E&Y") as
its independent public accountant for the fiscal year ended October 31,
1999. The decision to change accountants was approved by the
Registrant's Board of Directors.
Item 7. Financial Statements and Exhibits.
(c) Exhibits.
No. Description
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16.1 Letter regarding change in certifying accountant from Millward
& 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.
MERCHANTONLINE.COM, INC.
Date: January 24, 2000 By: /s/ TAREK KIRSCHEN
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Tarek Kirschen, President
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Exhibit 16.1
January 24, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sirs:
We have read the statements made by MerchantOnline.com, Inc. (copy
attached), which we understand will be filed with the Commission,
pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K
report for the month of January 2000. We agree with the statements
concerning our Firm in such Form 8-K.
Very truly yours,
By: /s/ MILLWARD & CO.
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Millward & Co., CPAs
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