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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 20, 1999
FLASHNET COMMUNICATIONS, INC.
(Exact name of registrant as specified in its charter)
TEXAS 000-25477 75-2614852
(State or other jurisdiction of (Commission File (IRS Employer
incorporation or organization) Number) Identification Number)
1812 N. FOREST PARK BLVD., FORT WORTH, TX 76102
(Address of principal executive offices) (Zip Code)
(Registrant's telephone number, including area code) (817) 820-0068
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On August 20, 1999, FlashNet Communications, Inc. (the "Company")
dismissed Deloitte & Touche LLP as its independent accountants and appointed
Ernst & Young LLP as auditors of the Company for the year ending December 31,
1999. The Audit Committee of the Company's Board of Directors recommended the
change in independent accountants and the change was approved by the Board of
Directors.
Deloitte & Touche LLP's reports on the financial statements for the two
most recent fiscal years ended December 31, 1997 and 1998, did not contain an
adverse opinion, disclaimer of opinion, or qualification or modification as
to audit scope or accounting principles. The audit report for the year ended
December 31, 1997 contained an explanatory paragraph describing the
uncertainty as to the ability of the Company to continue operating as a going
concern. The audit report for the year ended December 31, 1998, however, did
not contain an explanatory paragraph referring to such uncertainty.
Furthermore, during the two most recent years and through August 20, 1999,
there have been no disagreements with Deloitte & Touche LLP on any matter of
accounting principles or practices, financial statement disclosure, or
auditing scope and procedures, which disagreements, if not resolved to the
satisfaction of Deloitte & Touche LLP, would have caused that firm to make
reference to the subject matter of such disagreements in connection with
their reports.
The Company has requested Deloitte & Touche LLP to furnish it with a
letter addressed to the Securities and Exchange Commission stating whether it
agrees with the above statements. A copy of such letter, dated August 20,
1999, is filed as Exhibit 16.1 to this Form 8-K.
ITEM 7. EXHIBITS
Exhibit Number and Description
16.1 Letter from Deloitte & Touche LLP to the Securities and Exchange
Commission
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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 duly authorized.
FLASHNET COMMUNICATIONS, INC.
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(Registrant)
Date: August 20, 1999 /s/ ANDREW N. JENT
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Andrew N. Jent
Executive Vice President and
Chief Financial Officer
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August 20, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read and agree with the comments in Item 4 of FlashNet Communications,
Inc.'s Form 8-K dated August 20, 1999.
Yours very truly,
Deloitte & Touche LLP
