SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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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) June 17, 1999 (June 14, 1999)
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LOG ON AMERICA, INC.
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(Exact name of Registrant as specified in charter)
Delaware 0-25761 05-0496586
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(State or other jurisdic- (Commission (IRS Employer
tion of incorporation) File Number) Identification No.)
3 Regency Plaza, Providence, Rhode Island 02903
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (401) 459-6298
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Item 4. Change in Registrant's Certifying Accountant
On June 14, 1999, Log On America, Inc. ("Registrant") dismissed its former
independent accountants Tauber & Balser, P.C. ("T&B") and engaged Ernst & Young
to audit the Registrant's consolidated financial statements. The decision to
change independent accountants was recommended and approved by the Registrant's
Board of Directors.
T&B served as independent accountants of the Registrant's financial
statements for the years ended December 31, 1998 and 1997. The report of T&B on
the Registrant's consolidated financial statements for the years ended December
31, 1998 and 1997 contained no adverse opinion or disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope or accounting
principle. In connection with its audits for the years ended December 31, 1998
and 1997, and during the fiscal year 1999 prior to T&B's dismissal, the
Registrant had no disagreements with T&B on matters of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, which
disagreements if not resolved to the satisfaction of T&B would have caused them
to make reference thereto in their report on the consolidated financial
statements for such years.
The Registrant has requested that T&B furnish it with a letter addressed
to the Securities and Exchange Commission stating whether or not it agrees with
the above statement. A copy of such letter, dated June 17, 1999, is filed as
Exhibit "16" to this Form 8-K.
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Signatures
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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.
LOG ON AMERICA, INC.
June 16, 1999 By: /s/David R. Paolo
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David R. Paolo, President
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June 17, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Log On America, Inc.
File Ref. No. 0-25761
We were previously the principal accountant for Log On America, Inc., and under
the date of February 12, 1999, we reported on the financial statements of Log On
America, Inc. as of and for the years ended December 31, 1998 and 1997. On June
14, 1999, our appointment as principal accountant was terminated. We have read
Log On America's statements included under Item 4 of its Form 8-K dated June 17,
1999 and we agree with such statements.
Very truly yours,
TAUBER & BALSER, P.C.
