EBANK COM INC
8-K, 2000-08-25
NATIONAL COMMERCIAL BANKS
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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): August 22, 2000
                                 ---------------




                                 ebank.com, Inc.
                                 ---------------
                            (Exact name of registrant
                          as specified in its charter)




      Georgia                 333-41545                     58-2349097
------------------------------------------------------------------------------
    (State or other          (Commission                 (I.R.S. Employer
    jurisdiction of          File Number)               Identification No.)
    incorporation)




                  2410 Paces Ferry Road, Atlanta, Georgia     30339
            --------------------------------------------------------
               (Address of principal executive offices)    (Zip Code)




       Registrant's telephone number, including area code: (770) 863-9229
                                                           --------------

                                 Not Applicable
         --------------------------------------------------------------
                   (Former name or former address, if changed
                              since last report.)


<PAGE>



Item 4.  Changes in Registrant's Certifying Accountant.

         On August 22, 2000, the Company replaced the firm of BDO Seidman,  LLP,
with Mauldin & Jenkins as the auditors of the Company effective as of that date.
The decision to change  accountants  was approved by the audit  committee of the
Company.

         The reports of BDO Seidman on the Company's  financial  statements  for
the past two fiscal years did not contain an adverse  opinion or a disclaimer of
opinion and were not qualified or modified as to  uncertainty,  audit scope,  or
accounting principles.

         In connection with the audits of the Company's financial statements for
the fiscal year ended  December 31, 1999 and in the subsequent  interim  period,
there  were no  disagreements  with BDO  Seidman on any  matters  of  accounting
principles or practices,  financial statement disclosure,  or auditing scope and
procedures which, if not resolved to the satisfaction of BDO Seidman, would have
caused BDO Seidman to make  reference to the matter in their report.  During the
fiscal year ended December 31, 1999 and in the subsequent interim period,  there
were no "reportable events" to describe as specified in Item 304(a)(1)(iv)(B) of
Regulation S-B.

         A copy of the letter  from BDO Seidman  stating  whether it agrees with
the above  statements  dated August 24,  2000,  is filed as Exhibit 16.1 to this
Current Report on Form 8-K.

         On August  22,  2000,  the  Company  engaged  Mauldin & Jenkins  as its
independent  auditors for the fiscal year ending December 31, 2000, to audit the
Company's financial statements. During the Company's most recent fiscal year and
the subsequent interim period preceding the engagement of Mauldin & Jenkins, the
Company did not  consult  Mauldin & Jenkins on any matter  requiring  disclosure
under Item 304(a)(2) of Regulation S-B.

Item 7.  Financial Statements, Pro Forma Financial Information and Exhibits.

         (c)      The following information is filed as an exhibit to the
              Current Report on Form 8-K:

            Exhibit No.      Description
            ----------       -----------

                16.1         Letter of BDO Seidman, LLP dated August 24, 2000,
                             to the Securities and Exchange Commission


<PAGE>



                                   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.

                                                EBANK.COM, INC.



                                                By: /s/ James L. Box
                                                    ----------------------------
                                                        James L. Box,
                                                    Chief Executive Officer

Dated August 24, 2000


<PAGE>



                                  Exhibit Index

         Exhibit No.          Description
         -----------          -----------

             16.1             Letter of BDO Seidman, LLP dated August 24, 2000,
                              to the Securities and Exchange Commission


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