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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): September 30, 1999
PopMail.com, inc.
(Exact name of registrant as specified in its charter)
Minnesota 0-23243 31-1487885
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
4801 West 81st Street, Suite 112, Bloomington, MN 55437
(Address of principal executive offices) (Zip Code)
CAFE ODYSSEY, INC.
(Former Name or Former Address, if Changed Since Last Report)
Registrant's telephone number, including area code: (612) 837-9917
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Previous independent accountants
(i) On September 30, 1999, Arthur Andersen LLP and
PopMail.com, inc. (the "Registrant") agreed to the
resignation of Arthur Andersen LLP as independent
public accountants of Registrant.
(ii) The reports of Arthur Andersen LLP on the financial
statements for the past two years, the most recent of
which is the fiscal year ended January 4, 1999,
contained no adverse opinion or disclaimer of opinion
and were not qualified or modified as to audit scope
or accounting principles. However, reference is made
to said reports which includes an explanatory
paragraph that describes the uncertainty over the
Registrant's ability to continue as a going concern
described in Note 1 to the financial statements.
(iii) The Registrant's Board of Directors participated in
and approved the decision to change independent
accountants.
(iv) In connection with its audits for the two most recent
periods and through September 30, 1999, there have
been no disagreements with Arthur Andersen LLP 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 Arthur Andersen LLP would have caused
them to make reference thereto in their report on the
financial statements for such years.
(v) During the two most recent fiscal years and through
September 30, 1999, there have been no reportable
events (as defined in Regulation S-B Item
304(a)(1)(iv)).
(vi) Arthur Andersen LLP has furnished the Registrant with
a letter addressed to the SEC stating that it agrees
with the above statements. A copy of this letter is
included as an exhibit to this Form 8-K Report.
(b) New independent accountants
(i) The Registrant engaged Grant Thornton LLP as its new
independent accountants as of September 30, 1999.
During the two most recent periods and through
September 30, 1999, the Registrant has not consulted
with Grant Thornton LLP on items which (1) were or
should have been subject to SAS 50 or (2) concerned
the subject matter of a disagreement or reportable
event with the former auditor (as described in
Regulation S-B Item 304(a)(2)).
Item 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
(16) Letter regarding change in certifying accountant.
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SIGNATURE
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 thereunto duly authorized.
PopMail.com, inc.
Date: October 1, 1999 By: s/ Thomas W. Orr
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Name: Thomas W. Orr
Title: Chief Financial Officer
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EXHIBIT 16
September 30, 1999
Securities and Exchange Commission
450 Fifth Street Northwest
Washington, DC 20548
Ladies and Gentlemen:
We have read and agree with the comments in Item 4 of the Form 8-K of Cafe
Odyssey, Inc. (d/b/a PopMail.com, inc.) dated September 30, 1999.
Very truly yours,
Arthur Andersen LLP
