U.S. 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: March 20, 2000
ACCIDENT PREVENTION PLUS, INC.
(Exact name of small business issuer as specified in its charter)
NEVADA
(State or other Jurisdiction as Specified in Charter
00-26257 11-3461611
(Commission file number) (I.R.S. Employer Identification No.)
325 Wireless Boulevard
Hauppauge, New York 11788
(Address of Principal Executive Offices)
(516) 360-0600
(Issuer's telephone number)
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Items 1 through 3, and 5, 6 and 8 not applicable.
Item 4. Changes in Registrant's Certifying Accountant
On July 28, 1999, Jeff R. Pearlman, the principal independent accountant of
Accident Prevention Plus, Inc., a Nevada corporation (the "Company") declined to
stand for re-election after the Company's formative and development years as his
policy for providing accounting services did not extend to include the Company's
growing scale of transactions. There were no disagreements with Mr. Pearlman
which were not resolved on any matter concerning accounting principles or
practices, financial statement disclosure, or auditing scope or procedure. Mr.
Pearlman, as the Company's principal independent accountant, did not provide an
adverse opinion or disclaimer of opinion to the Company's financial statements,
nor modify his opinion as to uncertainty, audit scope or accounting principles.
On August 1, 2000, the board of directors of the Company approved and
authorized the engagement of Massella, Tomaro & Co., 375 North Broadway, Suite
103, Jericho, New York 11753 as the principal independent accountant for the
Company.
Item 7. Financial Statements and Exhibits.
(a) Financial Statements of Businesses Acquired.
Not applicable.
(b) Pro Forma Financial Information
Not applicable.
(c) Exhibits.
16. Letter on Change in Certifying Accountant.
SIGNATURES
In accordance with 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.
ACCIDENT PREVENTION PLUS, INC.
Date: March 20, 2000 By: /s/ Steven H. Wahrman
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Steven H. Wahrman, President
JEFF R. PEARLMAN
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CERTIFIED PUBLIC ACCOUNTANT 19 WEST 34 ST., SUITE 1118
NEW YORK, N.Y. 10001
TEL. (212) 714-9885, FAX (212) 714-1071
March 20, 2000
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
Re: Accident Prevention Plus, Inc.
Dear Sirs,
I agree with the statements made in Form 8-K of Accident Prevention Plus, Inc.
(the "8-K"), as reprinted below from the 8-K
"Item 4. Changes in Registrant's Certifying Accountant.
On July 28, 1999, Jeff R. Pearlman, the principal independent accountant of
Accident Prevention Plus, Inc., a Nevada corporation (the "Company") declined to
stand for re-election after the Company's formative and development years as his
policy for providing accounting services did not extend to include the Company's
growing scale of transactions. There were no disagreements with Mr. Pearlman
which were not resolved on any matter concerning accounting principals or
practices, financial statement disclosure, or auditing scope or procedure. Mr.
Pearlman, as the Company's principal independent accountant, did not provide an
adverse opinion or disclaimer of opinion to the Company's financial statements,
nor modify his opinion as to uncertainty, audit scope or accounting principals.
On August 1, 2000, the board of directors of the Company approved and
authorized the engagement of Massella, Tomaro & Co., 375 North Broadway, Suite
103, Jericho, NY 11753, as the principal independent accountant for the
Company."
Cordially,
/s/ Jeff Pearlman
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Jeff Pearlman
