SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of Earliest Event Reported): April 24, 2000
AMERICASBANK CORP.
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(Exact name of registrant as specified in its charter)
Maryland 000-22925 52-1948980
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(State or other jurisdict (Commission File Number) (I.R.S. Employer
of incorporation) Identification No.)
500 York Road
Towson, Maryland 21204
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (410) 823-0500
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(Former name or former address, if changed since last report.)
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The Registrant hereby amends and restates Item 4, Changes in Registrant's
Certifying Accountant, and Item 7, Financial Statements and Exhibits, of its
Current Report on Form 8-K dated April 14, 2000 in its entirety as set forth
herein.
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(i) Effective as of April 10, 2000, the Audit Committee of the Board of
Directors of AmericasBank Corp. (the "Company") dismissed Arthur Andersen LLP as
the Company's independent accountants, and appointed Keller Bruner & Company,
LLP as the Company's independent accountants.
(ii) The Company, during the two most recent fiscal years and any subsequent
interim period prior to the engagement of the new accounting firm, did not
consult with the new accounting firm with regard to any of the matters listed in
Item 304(a)(2) of Regulation S-B.
(iii) The reports of Arthur Andersen LLP on the Company's consolidated
financial statements as of and for the years ended December 31, 1999 and 1998
did not contain any adverse opinion or disclaimer of opinion, and neither report
was qualified or modified as to uncertainty, audit scope or accounting
principles.
(iv) The decision to change independent accountants was recommended by the
Company's Audit Committee.
(v) During the two most recent fiscal years and through the date of this
report, the Company has not had any disagreements with Arthur Andersen LLP on
any matter of accounting principles or practices, financial statement disclosure
or auditing scope or procedure, which disagreement (s), if not resolved to the
satisfaction of Arthur Andersen LLP would have caused Arthur Andersen LLP to
make reference thereto in their report on the consolidated financial statements
of the Company for such periods.
(vi) During the Company's two most recent fiscal years and through the date
of this report, the Company has not had any reportable events as defined in Item
304(a)(1)(B) of Regulation S-B.
(vii) The Company has requested that Arthur Andersen LLP furnish it with a
letter addressed to the Securities and Exchange Commission stating whether it
agrees with the above statements. This letter is filed by the Registrant as
Exhibit 16 to this Amendment to Form 8-K in accordance with the requirements of
Item 304 of Regulation S-B.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) The following exhibits are hereby made a part of this Form 8-K/A:
Exhibit 16. Letter re change in certifying accountant
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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.
AMERICASBANK CORP.
Date: April 24, 2000 By: /s/ Kenneth D. Pezzulla
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Kenneth D. Pezzulla
Chairman of the Board
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EXHIBIT INDEX
Exhibit No. Description
Exhibit 16 Letter re Change in Certifying Accountant
EXHIBIT 16
April 14, 2000
Securities and Exchange Commission 450 5th Street, N.W.
Washington, DC 20549
Dear Sir or Madam:
We have read Item 4 included in the attached Form 8-K dated April 10, 2000 of
AmericasBank Corp. filed with the Securities and Exchange Commission and are in
agreement with the statements contained therein.
Very truly yours,
/s/ ARTHUR ANDERSEN LLP
Copies to: Richard Hunt, President
AmericasBank
Kenneth Pezzulla, Esquire,
Chairman of the Board
AmericasBank Corp.
