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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
August 16, 2000
Date of Report (Date of Earliest Event Reported)
PTN Media, Inc.
(Exact name of Registrant as specified in its charter)
Delaware 0-24835 38-3399098
(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification No.)
incorporation or
organization)
455 East Eisenhower Parkway
Suite 15
Ann Arbor, Michigan 48108
(Address of principal executive offices)
Registrant's telephone number, including area code: (734) 327-0579
with copies to:
Hank Gracin, Esq.
Lehman & Eilen, LLP
50 Charles Lindbergh Boulevard
Suite 505
Tel: 516-222-0888
Fax: 516-222-0948
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) By letter dated July 10, 2000, PTN Media, Inc. (the "Company") terminated
Lazar, Levine & Felix, LLP as independent certified accountants for the Company.
The decision to change accountants was recommended by the Company's Board of
Directors.
The Company's former independent certified accountants', Lazar, Levine &
Felix, LLP ("Lazar, Levine"), annual report covering the two fiscal years ended
December 31, 1999 and 1998 did not include an adverse opinion or disclaimer of
opinion, and was not modified as to audit scope or accounting principles but
was modified for a going concern uncertainty.
In connection with the audits of the two most recent fiscal years and
during subsequent interim periods preceding the termination of Lazar, Levine,
there did not develop any disagreements on any matter of accounting of
principles or practices, financial statement disclosure or auditing scope or
procedure between such former independent certified accountants and management
of the Company or other reportable events which have not been resolved to the
Company's former independent certified accountants' satisfaction. Lazar, Levine
had been the Company's independent certified accountants since approximately
July 1998.
(b) As of July 11, 2000, the Company engaged Merdinger, Fruchter, Rosen &
Corso, P.C. as the Company's independent auditors to replace Lazar, Levine &
Felix, LLP.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(C) EXHIBITS.
16.1 Letter RE Change in Certifying Accountant of Lazar, Levine & Felix, LLP,
dated August 14, 2000.
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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 authorized.
PTN MEDIA, INC.
Dated: August 16, 2000 By: /s/ Peter Klamka
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Peter Klamka
Chief Executive Officer
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EXHIBIT INDEX
EXHIBIT
NUMBER DESCRIPTION
16.1 Letter re Change in Certifying Accountant of Lazar, Levine &
Felix, LLP, dated August 14, 2000.