FOREIGNTV COM INC
8-K, 1999-07-26
COMMUNICATIONS SERVICES, NEC
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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: July 19, 1999
                       (DATE OF EARLIEST EVENT REPORTED)

                               foreignTV.com, Inc.
            (Exact name of registrant as specified in its charter)

            Delaware                  000-25667         13-4037641
            --------                  ---------         ----------
  (State or other jurisdiction      (Commission     (I.R.S. Employer
of incorporation or organization)    File Number)   Identification No.)

               162 Fifth Avenue, Suite 1008A, New York, NY 10010
               ------------------------------------------------
                   (Address of principal executive offices)

                                 (212) 206-1121
                                 --------------
             (Registrant's telephone number, including area code)

                                NOT APPLICABLE
              ---------------------------------------------------
             (Former name, former address and former fiscal year,
                         if changed since last report)




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Item 4. Changes in Registrant's Certifying Accountant.

      On July 19, 1999, Registrant dismissed Martin A. Weiselberg CPA (the
"Former Auditor"), as Registrant's independent auditor.

      The Former Auditor's report on the Registrant's financial statements for
the period November 12, 1998 (date of inception) to December 31, 1998 (the
"Prior Fiscal Period") was qualified in its reference to the uncertainty of
Registrant's ability to continue as a going concern. Except as set forth in the
preceding sentence, such report contained no adverse opinion and no disclaimer
of opinion, nor was such report qualified or modified as to uncertainty, audit
scope, or accounting principles.

     Registrant's dismissal of the Former Auditor was approved by Registrant's
Board of Directors.

     There were no disagreements between Registrant and the Former Auditor on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure ("Disagreements") during either (i)
the Prior Fiscal Period, or (ii) the period January 1, 1999 through July 19,
1999 (the "Interim Period"), which Disagreements, if not resolved to the
satisfaction of the Former Auditor, would have caused the Former Auditor to make
reference to the subject matter of the Disagreement in connection with its
report for the Prior Fiscal Period.

     The Former Auditor has expressed no Disagreement or difference of opinion
regarding any of the kinds of events defined as "reportable event" in Item
304(a)(1)(v) of Regulation S-K ("Reportable Events").

     The Registrant has engaged the firm of Radin, Glass, & Co., LLP, Certified
Public Accountants (the "New Auditor"), as its independent auditor for
Registrant's fiscal year ending December 31, 1999. Registrant did not consult
the New Auditor with respect to either (i) the Prior Fiscal Period, (ii) the
Interim Period as regards either the application of accounting principles to a
specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on registrant's financial statements, or (iii)
any matter that was either the subject of a Disagreement or a Reportable Event.

     The Registrant has authorized and requested the Former Auditor to respond
fully to the inquiries of the New Auditor.

     The Registrant has provided the Former Auditor with a copy of the
disclosures it is making herein in response to Item 304(a) of Regulation S-K,
The Registrant has requested that the Former Auditor furnish the Registrant with
a letter addressed to the Commission stating whether it agrees with the
statements made by the Registrant. The Registrant has annexed such letter hereto
as Exhibit (i).

Item  7. Financial Statements and Exhibits.
(a)
(b)
(c)  Exhibits.

      i.    Letter from Martin A. Weiselberg, CPA to the Securities & Exchange
Commission, dated July 19, 1999.

<PAGE>

                                                                 Exhibit 7(c)(i)

                                 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 thereunto duly authorized.



                                     foreignTV.com, Inc.
                                     (registrant)

Dated: July 19, 1999,                By:   /s/ Marc D. Leve
                                          -------------------
                                           Marc D. Leve, Vice President -
                                           Legal Affairs, General Counsel and
                                           Secretary


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