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): October 16, 2000
INTERNET VIP, INC.
(Exact Name of Registrant as Specified in its Charter)
Delaware 0-26949 11-3500919
-------- ------- ----------
(State or Other Jurisdiction of (Commission (I.R.S. Employer
Incorporation or Organization) File Number) ID Number)
1155 University St., Montreal, Quebec H3B 3A7
------------------------------------- -------
(Address of Principal Executive Offices) (Zip Code)
(514) 448-4847
Registrant's telephone number, including area code:
(Former Name or Former Address if Changed Since Last Report)
<PAGE>
Item 4. Changes in Registrant's Certifying Accountants.
(a) On October 16, 2000, Registrant dismissed Arthur Andersen
LLP ("AA") as its independent accountants. This action was approved by
Registrant's Board of Directors. During its tenure, AA did not issue a report on
Registrant's financial statements that either contained an adverse opinion or a
disclaimer of opinion, or was qualified or modified as to uncertainty, audit
scope or accounting principles, other than an uncertainty about the Registrant's
ability to continue as a going concern.
During the period of its engagement there were no
disagreements between Registrant and AA on any matter of accounting principles
or practices, financial statement disclosure, or audit scope and procedure,
which disagreement, if not resolved to the satisfaction of AA, would have caused
it to make reference to the subject matter of the disagreement in connection
with its opinion.
The disclosure contained herein has been submitted to AA for
its review and for it to have an opportunity to comment on the disclosure. AA's
letter addressing the disclosure is attached hereto as an exhibit.
(b) On October 16, 2000 Registrant appointed Mark Cohen CPA
("MC") as its independent accountant. Prior to such engagement, Registrant did
not consult with MC regarding the application of accounting principles to a
specified transaction, or the type of audit opinion that may be rendered with
respect to the Registrant's financial statements.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits. 1.
Letter by the dismissed independent accountants in connection with the
disclosure under item 4 of this Report.
<PAGE>
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this registration statement to be signed on its
behalf by the undersigned, thereto duly authorized.
Date: October 23, 2000
INTERNET VIP, INC.
By: /s/Christian P. Richer
Christian P. Richer,
President
