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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): December 31, 1998
SKYLYNX COMMUNICATIONS, INC.
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(Exact name of registrant as specified in its charter)
Colorado 0-24687 84-1360029
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(State or other (Commission file (IRS Employer
jurisdiction of number) Identification
incorporation or No.)
organization)
103 Sarasota Quay, Sarasota, Florida 34236
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (941) 366-4747
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(Former name or former address, if changed since last report)
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Item 4: Changes in Registrant's Independent Public Accountants
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Effective December 31, 1998 the Company's Board of Directors approved a
change in the Company's independent accountant. The independent accountant
who was dismissed and had been previously engaged as the principal accountant
to audit the Company's financial statements was Cordovano and Harvey, P.C.
Cordovano and Harvey, P.C.'s reports covered the years ended December 30, 1997
and December 31, 1996 of SkyLynx Communications, Inc. (formerly Allied
Wireless, Inc.) as well as the year ended December 31, 1997 for SkyLynx
Communications, Inc. (formerly SkyLynx Express Holdings, Inc.). None of the
reports of Cordovano and Harvey, P.C. on the financial statements of the
Company for periods reported on by Cordovano and Harvey, P.C. contained any
adverse opinion or disclaimer of opinion, or was qualified or modified as to
uncertainty, audit scope or accounting principles. Nor have there been at any
time any disagreements between the Company and Cordovano and Harvey, P.C. on
any matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedure.
The Company retained the accounting firm of Arthur Andersen, LLP to serve
as the Company's independent accountant to audit the Company's financial
statements. This engagement was effective December 31, 1998. Prior to its
engagement as the Company's independent accountant, Arthur Andersen, LLP had
not been consulted by the Company either with respect to the application of
accounting principles to a specific transaction or the type of audit opinion
that might be rendered on the Company's financial statements or on any matter
that was the subject of any prior disagreement between the Company and its
previous certifying accountant.
The Company has requested Cordovano and Harvey, P.C. to furnish it a
letter addressed to the Commission stating whether it agrees with the above
statements. A copy of that letter dated January 6, 1999 is filed as Exhibit
18.0 to this Form 8-K.
ITEM 7: EXHIBITS
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Exhibit No.
18.0 Pursuant to Item 304(a)(3) of Regulation S-B, Section
228.304(a)(3) of the Regulations under the Securities Exchange
Act of 1934, as amended, the Registrant furnishes herewith the
letter of Cordovano and Harvey, P.C., former accountants to the
Company.
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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 hereunto duly authorized.
SKYLYNX COMMUNICATIONS, INC.
Date: January 6, 1999 By: /s/ Jeffery Mathias
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Jeffery Mathias, President
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Securities and Exchange Commission
Washington, DC
We have read Item 4 of Form 8-K of SkyLynx Communications, Inc. dated December
31, 1998 and we do not disagree with it.
Cordovano and Harvey, P.C.
Denver, Colorado
January 6, 1998
