UNITED STATES
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): February 23, 2000
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Wordcruncher Internet Technologies, Inc.
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(Exact name of registrant as specified in its charter)
Nevada 0-27453 84-1370590
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(State or other jurisdiction of (Commission File (IRS Employer
incorporation) Number) Identification No.)
405 East 12450 South, Suite B Draper, Utah 84020
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (801) 816-9904
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Not Applicable
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(Former name or former address, if changed since last report.)
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Item 4. Changes in Registrant's Certifying Accountant.
On February 1, 2000, the Board of Directors of the Company authorized the
engagement of Grant Thornton, LLP ("GT") as the Company's auditor for the 1999
fiscal year. This decision to change accountants was prompted by the ability of
GT to provide audit services for the Company on an extended scale as the
operations of the Company are expected to expand. GT entered into an engagement
letter with the Company on February 23, 2000, and concurrently with that
engagement, the Company dismissed Crouch Bierwolf & Chisholm, P.C. ("Crouch
Bierwolf"), which had served as the Company's independent accountants since
1998, as its auditor within the meaning of Item 304(a)(1)(i) of Regulation S-K
of the Securities and Exchange Commission.
(a) Previous Independent Accountants.
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(i) On February 23, 2000, the Company dismissed Crouch Bierwolf, which
served as the Company's independent accountants since 1998, and engaged GT as
its new independent accountants for the 1999 fiscal year.
(ii) The reports of Crouch Bierwolf on the financial statements for the
past fiscal year of the Company contained no adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope or
accounting principles.
(iii) The Board of Directors participated in and approved the decision
to change independent accountants.
(iv) In connection with its audit for the most recent fiscal year and
through February 23, 2000, there were no disagreements with Crouch Bierwolf on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements if not resolved
to the satisfaction of Crouch Bierwolf would have caused Crouch Bierwolf to make
reference thereto in their report on the financial statements for such year.
(v) During the most recent fiscal year and through February 23, 2000,
there were no reportable events as that term is defined in Item 304 (a)(1)(v) of
Regulation S-K.
(vi) The Company has requested that Crouch Bierwolf furnish it with a
letter addressed to the Commission stating whether or not it agrees with the
above statements.
(b) New Independent Accountants. As stated above, the Company engaged GT as
its new independent accountants as of February 23, 2000. Such engagement was
authorized by the Company's Board of Directors on February 1, 2000. During the
most recent fiscal year and through February 23, 2000, the Company had not
consulted with GT regarding either: (i) the application of accounting principles
to a specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on the Company's financial statements, and
neither a written report was provided to the registrant nor oral advice was
provided that GT concluded was an important factor considered by the registrant
in reaching a decision as to the accounting, auditing or financial reporting
issue; or (ii) any matter that was either the subject of a disagreement, as that
term is defined in Item 304 (a)(1)(iv) of Regulation S-K and the related
instructions to Item 304 of Regulation S-K, or a reportable event, as that term
is defined in Item 304 (a) (1) (v) of Regulation S-K.
Item 7. Financial Statements and Exhibits.
(a) Financial Statements. N/A
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(b) Pro Forma Financial Information. N/A
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(c) Exhibits.
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(i) Letters issued by Crouch Bierwolf & Chisholm, dated March 1, 2000.
Wordcruncher Internet Technologies, Inc.
By: /s/ Kenneth W. Bell
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Kenneth W. Bell, Chief Financial Officer
March 1, 2000
March 1, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Re: WordCruncher Internet Technologies, Inc.
File No. 0-27453
Dear Sir or Madam:
We have read Item 4 of the Form 8-K of WordCruncher Internet Technologies, Inc.,
dated February 23, 2000, and agree with the statements contained therein.
Very truly yours,
/s/ Crouch, Bierwolf & Chisholm
March 1, 2000
Kenneth W. Bell
Sr. Vice President and Chief Financial Officer
WordCruncher Internet Technologies, Inc.
405 East 12450 South, Suite B
Draper, Utah 84020
Dear Mr. Bell:
This is to confirm that the client-auditor relationship between WordCruncher
Internet Technologies, Inc. (Commission File No. 0-27453) and Crouch, Bierwolf &
Chisholm has ceased.
Very truly yours,
/s/ Crouch, Bierwolf & Chisholm
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
