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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
April 4, 2000
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Date of Report (Date of Earliest event reported):
Envision Development Corporation (Successor to perfumania.com, inc.)
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(Exact name of registrant as specified in its charter)
Florida 001-15311 65-0981457
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State of Commission File IRS Employer
Incorporation Number Identification No.
11701 N.W. 101st Road, Miami, Florida 33178
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Address of principal executive offices
Registrant's telephone number, including area code (305) 889-1544
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perfumania.com, inc.
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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 April 4, 2000, the Company dismissed its current certified independent public
accountants, PricewaterhouseCoopers LLP ("PwC"), effective upon the completion
of the financial statements of the Company as of January 29, 2000.
PricewaterhouseCoopers LLP audited the Company's financial statements for the
period from January 7, 1999 (date of inception) through January 30, 1999 and the
three-month period ended May 1, 1999. Their reports on such financial statements
contained no adverse opinion or disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting principle, except that
their reports for each of the periods referred to above contained a modification
to their opinion relating to the Company's ability to continue as a "going
concern".
In connection with its audits notedin the preceding paragraph, and through April
4, 2000, there have been no disagreements with PricewaterhouseCoopers LLP on any
matter of accounting principles and practices, financial statement disclosure,
or auditing scope or procedure, which disagreements if not resolved to the
satisfaction of PricewaterhouseCoopers LLP would have caused them to make
reference thereto in their reports on the financial statements for the periods
noted in the preceding paragraph.
During the audit periods noted above and through April 4, 2000, there have been
no reportable events (as defined in Regulation S-K Item 304(a)(1)(v)).
PricewaterhouseCoopers LLP has furnished to the Company a letter addressed to
the Securities and Exchange Commission stating whether or not it agrees with the
above statements. A copy of such letter, dated April 11, 2000, is attached to
this Current Report on Form 8-K as Exhibit 16.
Item 7. Financial Statements and Exhibits
(b) Exhibits
Exhibit No. Description
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16 Letter re: Change in Certifying Accountant
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SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934, the
Company has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized this 11th day of April, 2000.
Envision Development Corporation
By: /s/ William J. Patch
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William J. Patch
President and
Chief Operating Officer
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April 11, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Envision Development Corporation (copy
attached), which we understand will be filed with the Commission, pursuant to
Item 4 of Form 8-K, as part of the Company's Form 8-K report dated April 4,
2000. We agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
PricewaterhouseCoopers LLP
