SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 6-K
Report of Foreign Private Issuer
Pursuant to Rule 13a-16 or 15d-16 of the
Securities Exchange Act of 1934
For the month of February, 1999
PeakSoft Corporation
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(Translation of registrant's name into English)
1801 Roeder Avenue, Suite 144, Bellingham, Washington 98225
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(Address of principal executive offices)
[Indicate by check mark whether the registrant files or will file
annual reports under cover Form 20-F or Form 40-F.]
Form 20-F ..X.. Form 40-F ____
[Indicate by check mark whether the registrant by furnishing the
information contained in this Form is also thereby furnishing the information to
the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of
1934.
Yes ..X.. No ____
If "Yes" is marked, indicate below the file number assigned to the
registrant in connection with Rule 12g3-2(b): 82-0-24069
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Signatures: T. W. Metz
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.
PeakSoft Corporation
(Registrant)
Date February 5, 1999
(Signature) By: /s/ T.W. Metz
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T.W. Metz
Chief Operating Officer
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United States Securities and Exchange Commission
Judiciary Plaza
450 Fifth St NW February 2, 1999
Washington, DC, 20549
Dear Sirs
Re: PEAKSOFT CORPORATION -- AUDITOR -- OUR FILES NO.d L98043 and L98150
During PeakSoft Corporation's fiscal year October 1 1996 to September 30,
1997 this company's auditors were KPMG LLP, Chartered Accountants, Suite 400 -
625 Agnes Street, New Westminster, British Columbia, Canada V3M 5Y4 (hereinafter
referred to as "KPMG"). By mutual agreement KPMG ceased to be PeakSoft
Corporation's auditor on January 15, 1999. Effective February 2, 1999 PeakSoft
Corporation engaged Gordon K.W. Gee, Chartered Accountant, 488 - 625 Howe
Street, Vancouver, British Columbia, Canada B6C 2T6 as the company's auditor.
At no time during its tenure as PeakSoft Corporation's auditor, did KPMG's
audit reports on the financial statements of PeakSoft Corporation (hereinafter
referred to as "PeakSoft") contain any adverse opinion, any disclaimer of
opinion or any opinion which was qualified or modified by reason of uncertainty,
audit scope or accounting principles.
There were no disagreements on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure.
PeakSoft Corporation has authorized KPMG to respond fully to the inquiries of
the accounting firm which has succeeded it as auditor.
At no time during its tenure as PeakSoft's auditor has KPMG advised
PeakSoft:
(1) that the internal controls necessary for PeakSoft to develop reliable
financial statements do not exist;
(2) that information had come to KPMG's attention which led it to conclude
that it would no longer be able to rely upon PeakSoft's management's
representations;
(3) that KPMG was unwilling to be associated with any financial
statements prepared by management;
(4) that there was a need to expand significantly the scope of the audit, or
that information had come to KPMG's attention that if further investigated
might:
(a) have a material impact upon the fairness or reliability of either:
(i) a previously issued audit report or its underlying financial
statements; or
(ii) any financial statements issued or be issued which would cover any
fiscal period subsequent to the date of the most recent financial
statements covered by an audit report (including information that
might prevent me from rendering an unqualified audit report on
those financial statements; or
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(b) cause KPMG to be unwilling to rely upon management's representations
or to be associated with PeakSoft's financial statements;
(5) that KPMG's resignation would impede the scope of any audit or the conduct
of any investigation;
(6) that no information had come to KPMG's attention which led KPMG to
conclude that it would have a material impact upon the fairness or the
reliability of either:
(a) a previously issued audit report or its underlying financial
statements; or
(b) any financial statements issued or be issued which would cover any
fiscal period subsequent to the date of the most recent financial
statements covered by an audit report (including information that
might prevent rendering an unqualified audit report on those financial
statements); or
(7) that there is any issue which had not been resolved to KPMG's
satisfaction prior to its ceasing to act as PeakSoft's auditor.
A copy of this letter has been delivered to KPMG.
Yours truly
PEAKSOFT CORPORATION
/s/ Calvin Patterson
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CALVIN PATTERSON
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Securities and Exchange Commission
Washington DC 20549
February 2, 1999
Ladies and Gentlemen:
We were previously principal accountants for Peaksoft Corporation (formerly Peak
Technologies, Inc.) and, under the date December 12, 1997 we reported on the
consolidated financial statements of Peaksoft Corporation and subsidiaries as of
and for the year ended September 30, 1997. On January 15, 1999, we resigned. We
have read statements included under Form 6-K with respect to Item 304 of
regulation S-K dated February 2, 1999 and we agree with such statements.
Yours very truly
/s/ KPMP LLP
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KPMP LLP
Chartered Accountants
cc. Alberta Stock Exchange
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