1ST INTERNET GROUP INC
8-K, 2000-02-23
BLANK CHECKS
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                       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) January 20, 2000

                            1ST INTERNET GROUP, INC.
- -------------------------------------------------------------------------------
                  (Exact name of registrant as specified in its charter)

         Florida                       000-27457                 65-0890599
   --------------------          ----------------------        --------------
(State or other jurisdiction    (Commission File Number)       (IRS Employer
    of incorporation)                                        Identification No.)

      5883 Lake Worth Road, Lake Worth, Florida                 33463
- -------------------------------------------------------------------------------
  (Address of principal executive offices)                    (Zip Code)

       Registrant's telephone number, including area code: (561) 642-2811

                                 Not Applicable
- -------------------------------------------------------------------------------
         (Former name or former address, if changed since last report.)


<PAGE>

Item 4. Changes in Registrant's Certifying Accountant.

      Sweeney, Gates & Co. ("Sweeney Gates") was terminated as independent
accountant for the registrant, 1st Internet Group, Inc. ("1st Internet"), on
January 20, 2000. Sweeney Gates' reports on the financial statements of 1st
Internet for 1998 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. During the period that Sweeney Gates was engaged by 1st Internet
there were no disagreements between 1st Internet and Sweeney Gates on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements, if not resolved to Sweeney
Gates' satisfaction, would have caused Sweeney Gates to make reference to the
subject matter of the disagreements in connection with any such report. Richard
A. Eisner & Company, LLP was engaged on January 31, 2000 as the principal
accountant to audit the 1st Internet statements.

Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.

      1. Letter re change in certifying accountant.

<PAGE>

                                   SIGNATURES

      Pursuant to 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 thereunto duly authorized.

Dated:     February 22, 2000              1st INTERNET GROUP, INC.

                                          By:  /s/ P. Jason Ling
                                          Chief Financial Officer


                                       3

<PAGE>

                                  EXHIBIT INDEX

       Exhibit No.                  Exhibit                    Page No.
       -----------                  -------                   Sequential
                                                           Numbering System
                                                           ----------------

           1                Letter of Sweeney Gates &              5
                            Co., dated February 22,
                            2000


                                       4


                              Sweeney, Gates & Co.
                     2691 East Oakland Park Blvd., Suite 302
                            Fort Lauderdale, FL 33306

Securities and Exchange Commission
Filer Support 2
Mail Stop 1-4
450 Fifth Street, N.W.
Washington, D.C.  20549

Dear Sir/Madam:

We have read Item 4 included in the attached Form 8-K dated February 22, 2000 of
1st Internet Group, Inc. filed with the Securities and Exchange Commission and
are in agreement with the statements contained therein.

Very truly yours,

/s/ Sweeney, Gates & Co.
- ------------------------
Sweeney, Gates & Co.

cc:          P. Jason Ling
             Chief Financial Officer



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