U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
AMENDMENT NO. 1 TO
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report: April 21, 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)
(631) 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. Subsequently, management of the Company determined that
the accounting firm of Massella, Tomaro & Co., LLP, be engaged to provide
accounting services. During the Company's two most recent fiscal years and any
subsequent interim period preceding the resignation of Mr. Pearlman, 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, which disagreements, if not resolved to the
satisfaction of Mr. Pearlman, would have caused Mr. Pearlman to make reference
to the subject matter of the disagreements in connection with his reports. 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, 1999, the board of directors of the Company approved and
authorized the engagement of Massella, Tomaro & Co., LLP, 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.
<PAGE>
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: April 21, 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, NY 10001
Tel (212) 714-9565, Fax (212) 714-1071
April 18, 2000
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549
Re: Accident Prevention Plus, Inc.
Dear Sirs:
I agree with the statements made in Amendment No. 1 to the 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, I, Jeff R. Pearlman, the principal independent
accountant of Accident Prevention Plus, Inc., a Nevada corporation (the
"Company") declined to stand for re-election. Subsequently, management of the
Company determined that the accounting firm of Massella, Tomaro & Co., LLP, be
engaged to provide accounting services. During the Company's two most recent
fiscal years and any subsequent interim period proceeding my resignation myself,
there were no disagreements with me which were not resolved on any matter
concerning accounting principles or practices, financial statement disclosure,
or auditing scope or procedure, which disagreements, if not resolved to my
satisfaction, would have caused me to make reference to the subject matter of
the disagreements in connection with my reports. I, 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 my opinion as to
uncertainty, audit scope or accounting principles.
On August 1, 1999, 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."
Very truly yours,
/s/ Jeff R. Pearlman
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Jeff R. Pearlman
