NAVARONE INC
8-K, 2000-03-21
COMMERCIAL PRINTING
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<PAGE>   1


                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                               -------------------

                                    FORM 8-K

                                 CURRENT REPORT
                       PURSUANT TO SECTION 13 OR 15(d) OF
                           THE SECURITIES ACT OF 1934

Date of Report: March 13, 2000
                ----------------------------------
                (Date of earliest event reported)

                                 NAVARONE, INC.
- --------------------------------------------------------------------------------
             (Exact name of Registrant as specified in its charter)

           Nevada                     1-14903                   13-4051167
- --------------------------------------------------------------------------------
(State of Incorporation)        (Commission File No.)          (IRS Employer
                                                             Identification No.)

            c/o Salem Krieger, 228 E. 85th Street, New York, NY 10028
- --------------------------------------------------------------------------------
                    (Address of Principal Executive Offices)

Registrant's telephone number:     (212) 439-6268
                               ------------------------

Former name or address, if changed since last report:       Not applicable
                                                      --------------------------

Item 1.  Changes in Control of Registrant

         Effective March 13, 2000, Peter Bernal, former secretary-treasurer and
a director of the Registrant, tendered his resignation as an officer and
director. Prior to his resignation, he appointed Maureen Abato to the Board of
Directors and she thereupon also assumed the office of secretary-treasurer. Mr.
Bernal acknowledged that he was not resigning because of any disagreement with
the Registrant on any matter relating to the Registrant's operations, policies
or practices, but solely for personal reasons. In connection with his
resignation, Mr. Bernal transferred all of his retstricted stock in the
Registrant to Maureen Abato.

Item 4.  Change in Registrant's Certifying Accountants

         On March 17, 2000, the Registrant's Board of Directors elected to
retain Pritchett Siler & Hardy PC ("PSH") as its independent auditors and to
dismiss Arnold Berman & Company LLP ("ABC"). The decision to change auditors was
recommended by the Registrant's Board of Directors.

<PAGE>   2
         The reports of ABC on the financial statements of the Registrant for
each of the last two fiscal years did not contain any adverse opinion or
disclaimer of opinion, and were not qualified or modified as to uncertainty,
audit scope or accounting principles.

         During the Registrant's two most recent fiscal years and all subsequent
periods preceding such change in auditors, there was no disagreement with ABC on
any matter of accounting principles or practices, financial statement disclosure
or auditing scopy or procedure which, if not resolved to the satisfaction of the
former accountant, would have caused it to make a reference to the subject
matter of the disagreements in connection with its report; nor has ABC ever
presented a written report, or otherwise communicated "disagreement" or
"reportable" event within the meaning of Item 304 of Regulation S-K.

         The Registrant has authorized ABC to respond fully to the inquiries of
the Registrants's successor accountant and has requested that ABC provide the
Registrant with a letter addressed to the SEC, as required by Item 304(a)(3) of
Regulation S-K, so that Registrant can file such letter with the SEC.

Item 7.  Financial Statements, Pro Forma Financial Information and Exhibits.

         A.       Not applicable
         B.       Not applicable
         C.       Exhibits

                        Number 16.1 - Letter re change in Certifying
Accountants, filed herewith.

                                   SIGNATURES

Pursuant to the requirements of the Securities Exhange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                          NAVARONE, INC.


Date:   March 17, 2000                    By:   s/ Salem Krieger
                                              ----------------------------
                                                Salem Krieger, President



<PAGE>   1
                          Arnold Berman & Company, LLP
                          Certified Public Accountants


                                                                Arnold L. Berman
                                                                Rebecca Drechsel

                                 March 17, 2000

Securities & Exchange Commission
450 fifth Street, N.W.
Washington, DC 20549

                               Re: Navarone, Inc.

Ladies/Gentlemen:

         We have read Item 4 of the Form 8-K dated March 27, 2000 for Navarone,
Inc. and agree with the statements contained therein.

                                 Very truly yours,

                                 ARNOLD BERMAN & COMPANY, LLP


                                 By: /s/ Arnold Berman & Company, LLP
                                     ---------------------------------





50 Broadway, Hawthorne, New York 10532-1264 Telephone 914-747-9000 Facsimile
914-747-0935

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