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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
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CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
DATE OF REPORT: OCTOBER 7, 1999
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(Date of earliest event reported)
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MEGAMEDIA NETWORKS, INC.
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(Exact name of registrant as specified in its charter)
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DELAWARE 000-26801 87-0633630
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(State or other jurisdiction of (Commission File Number) IRS Employer
incorporation or organization) Identification No.)
57 WEST PINE STREET
ORLANDO, FLORIDA 32801
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(Address of principal executive offices, zip code)
(407) 245-3636
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(Registrant's telephone number, including area code)
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This Current Report on Form 8-K/A amends the Current Report on Form 8-K
of MegaMedia Networks, Inc. (the "Company") dated October 7, 1999, to clarify
certain disclosures required by Item 4 of Form 8-K and to file a new Exhibit
16.1, consisting of a letter from the Company's previous auditors stating that
they agree with the statements made in this Form 8-K/A.
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
In connection with the Company's acquisition of MegaMedia-Nevada in
October 1999, the Company ended its relationship with its former auditors,
Mantyla McReynolds, Certified Public Accountants, of Salt Lake City, Utah
("Mantyla"), and hired Parks, Tschopp, Whitcomb & Orr LLP ("PTWO") as its
independent auditors. In connection with the audit of the Company's financial
statements for the fiscal years ended December 31, 1998 and 1997, there were no
disagreements with Mantyla on any matters of accounting principles or practices,
financial statement disclosure, or auditing scope and procedures which, if not
resolved to the satisfaction of Mantyla, would have caused Mantyla to make
reference to the matter in its reports. The reports of Mantyla for the fiscal
years ended December 31, 1998 and 1997 did not contain an adverse opinion or a
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles.
The decision to change independent auditors from Mantyla to PTWO was
approved by the Company's Board of Directors.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL STATEMENTS
AND EXHIBITS.
(a) Not applicable.
(b) Not applicable.
(c) EXHIBITS.
EXHIBIT NO. DESCRIPTION
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16.1 Letter from Mantyla McReynolds, Certified Public Accountants, dated
August 24, 2000, to the Securities and Exchange Commission.
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SIGNATURES
Pursuant to the requirement 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.
MEGAMEDIA NETWORKS, INC.
Registrant)
Date: August 23, 2000 By: /S/STEPHEN F. NOBLE, III
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Stephen H. Noble, III
Chief Financial Officer
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EXHIBIT INDEX
EXHIBIT NO. DESCRIPTION
16.1 Letter from Mantyla McReynolds, Certified Public Accountants,
dated August 24, 2000, to the Securities and Exchange Commission.
4
