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): October 8, 1999
CBCOM, INC.
(Exact name of registrant as specified in its charter)
State of Delaware 0-26421 95-4635025
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(State of Incorporation) (Commission File Number) (IRS Employer
Identification Number)
16830 Ventura Boulevard, Suite 211
Encino, California 91436
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(Address of principal executive offices) (Zip code)
N/A
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(Former name and address, if changed since last report)
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Item 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On October 8, 1999, pursuant to consent of the Board of Directors, the Company
approved the engagement of BDO International as its independent auditors for
the fiscal years ending December 31, 1998 and 1999, and in the subsequent
interim period to replace Weinberg & Company, P.A. The full Board of Directors
approved the change in auditors on the same date.
The report of Weinberg & Company, P.A., on the Company's financial statements
for the past fiscal year did not contain an adverse opinion or a disclaimer of
opinion and was not qualified (except that of a going concern) or modified as
to uncertainty, audit scope, or accounting principles.
In connection with the audit of the Company's financial statements from
inception to June 7, 1999, there were no disagreements with Weinberg & Co.,
P.A., on any matters of accounting principles or practices, financial statement
disclosure, or auditing scope and procedures which, if not resolved to the
satisfaction of Weinberg & Co., P.A., would have caused Weinberg & Co., P.A.,
to make reference to the matter in their report.
The Company has requested Weinberg & Co., P.A., to furnish it a letter
addressed to the Commission stating whether it agrees with the above
statements. A copy of that letter, dated September 7, 2000, is filed as
Exhibit 1 to this Form 8-K, as required by Item 304 (a) (3) of Regulation S-K.
ITEM 7. FINANCIAL STATEMENT, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) Financial Statements of Businesses Acquired.
None
(b) Pro Forma Financial Information
None
(c) Exhibits
16.1 Letter re change in Certifying Accountant.
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 hereunto duly authorized.
CBCom, Inc.
Date: September 7, 2000 By: /s/ Charles A. Lesser
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Charles A. Lesser
Chief Financial Officer
(Signature)
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INDEX TO EXHIBITS
Exhibit No. Description
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16.1 Letter re change in Certifying Accountant
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[WEINBERG & CO., P.A., LETTERHEAD]
September 7, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Re: CBCom, Inc. (formerly Abbacy Corporation)
Form 8-K Item 4. Change in Accountants
Weinberg & Company, P.A., was replaced by another auditor principally
because the new acquired company had business in the Orient and required an
auditor with offices in China.
We had no disagreements, disclaimers or opinions or qualifications except
as described in our opinion of footnote disclosure which covered the going
concern issue.
We agree with the statements of the successor company set forth in the
Form 8-K and all issues were resolved to our satisfaction.
Weinberg & Company, P.A.
By:______________________________
Signature
Print Name:_______________________
Title: ________________________
