DOCTORSURF COM INC
8-K, 2000-07-21
BUSINESS SERVICES, NEC
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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): July 17, 2000

                              DOCTORSURF.COM, INC.
             (Exact name of registrant as specified in its charter)

         Florida                         0-28097                 59-3569844
(State or other jurisdiction of       (File Number)            (IRS Employer
   incorporation)                                            Identification No.)

                       6925 112th Circle North, Suite 101
                              Largo, Florida 33773
                    (Address of principal executive offices)

        Registrant's telephone number, including area code (727) 546-6473


Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.

         On July 17, 2000, Deloitte & Touche LLP notified DoctorSurf.com, Inc.
(the "Company") that it was terminating its client-accountant relationship with
the Company.

         Deloitte & Touche's audit report on the financial statements of the
Company as of December 31, 1999 and for the period from May 14, 1999 (date of
inception) to December 31, 1999 expressed an unqualified opinion and included an
explanatory paragraph related to the Company's ability to continue as a going
concern.

         The Company believes there were no disagreements with Deloitte & Touche
LLP within the meaning of Instruction 4 to Item 304 of Regulation S-K on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure in connection with the audit of the Company's
financial statements for the period from May 14, 1999 (date of inception) to
December 31, 1999 or for any subsequent interim period, which disagreements if
not resolved to their satisfaction would have caused Deloitte & Touche LLP to
make reference to the subject matter of the disagreements in connection with its
report.

         During the period from May 14, 1999 (date of inception) to December 31,
1999 and through the present, there have been no reportable events (as defined
in Item 304(a)(1)(v) of Regulation S-K) of the type required to be disclosed by
that section. The Company has not consulted with any other independent auditors
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; or (ii) any matter that
was either


<PAGE>


the subject matter of a disagreement (as defined in Item 304(a)(1)(iv) of
Regulation S-K and the related instructions) or a reportable event (as defined
in Item 304(a)(1)(v) of Regulation S-K).

         A letter of Deloitte & Touche LLP addressed to the Securities and
Exchange Commission is included as Exhibit 16 to this Form 8-K. Such letter
states that such firm agrees with the statements made by the Company in this
Item 4.

Item 7.  FINANCIAL STATEMENTS AND EXHIBITS.

         (c)  Exhibits:



         16   Letter of Deloitte & Touche LLP to the Securities and Exchange
              Commission included herein pursuant to the requirements of Item
              304(a)(3) of Regulation S-K.



                                   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 here unto duly authorized.

                                  DOCTORSURF.COM, INC.


July 17, 2000                     By: /s/George L. Stuart
                                     -------------------------------------------
                                      George L. Stuart, Chief Executive Officer




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