UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K/2A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported) March 20, 2000
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Merlin Software Technologies International, Inc.
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(Exact name of registrant as specified in its charter)
Nevada 000-27189 88-0398103
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
Suite 420 - 6450 Roberts Street, Burnaby, BC, Canada V5G 4E1
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (604) 540-9601
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(formerly Austin Land & Development, Inc.
3675 Pecos-McLeod, Suite 1400, Las Vegas, NV 89121)
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(Former name or former address, if changed since last report.)
ITEM 1. CHANGES IN CONTROL OF REGISTRANT.
Not applicable.
ITEM 2. ACQUISITION OR DISPOSITION OF ASSETS.
Not applicable.
ITEM 3. BANKRUPTCY OR RECEIVERSHIP
Not applicable.
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
In March, 2000, Merlin Software Technologies International, Inc. ("Merlin")
decided to engage new auditors as its independent accountants to audit its
financial statements. Merlin's Board of Directors approved the change of
accountants to BDO Dunwoody, L.L.P. on March 20, 2000.
During Merlin's two most recent fiscal years, and any subsequent interim periods
preceding the change in accountants, there were no disagreements with Barry
Friedman P.C., CPA on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope procedure. The report on
the financial statements prepared by Barry Friedman, P.C., CPA, for either of
the last two years did not contain an adverse opinion or a disclaimer of
opinion,
<PAGE>
nor was it qualified or modified as to uncertainty, audit scope or accounting
principals. The decision to change accountants was based on the
appointment of new directors to Merlin's Board of Directors.
Merlin provided Barry Friedman, P.C., CPA, with a copy of this Current Report
on Form 8-K/2A prior to its filing with the SEC, and requested that he
furnish Merlin with a letter addressed to the SEC stating whether he agrees
with the statements made in this Current Report on Form 8-K/2A, and if not,
stating the aspects with which he does not agree. A copy of the letter
provided by Barry Friedman, P.C., CPA, dated April 12, 2000, is attached to
this Form 8-K/2A as an exhibit.
Merlin has engaged the firm of BDO Dunwoody L.L.P. as of March 20, 2000. BDO
Dunwoody L.L.P. was not consulted on any matter relating to accounting
principles to a specific transaction, either completed or proposed, or the type
of audit opinion that might be rendered on Merlin's financial statements.
ITEM 5. OTHER EVENTS
Not applicable.
ITEM 6. RESIGNATIONS OF REGISTRANT'S DIRECTORS
Not applicable.
ITEM 7. EXHIBITS
(16) Letter re: change in certifying accountant
Letter from Barry Friedman, P.C., C.P.A. to the Securities and
Exchange Commission, dated April 12, 2000
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.
MERLIN SOFTWARE TECHNOLOGIES
INTERNATIONAL, INC.
(Registrant)
Date: April 12, 2000
/s/ Robert Heller
Robert Heller, President
BARRY FRIEDMAN, P.C., C.P.A.
1582 TULITA DRIVE
LAS VEGAS, NEVADA 89123
Telephone: (702) 361-8414
Facsimile: (702) 896-0278
April 12, 2000
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sirs/Mesdames:
RE: MERLIN SOFTWARE TECHNOLOGIES INTERNATIONAL, INC.
(THE "COMPANY")
We have read the paragraphs of Item 4 included in the Company's Form
8-K/A dated March 20, 2000, filed with the Securities and Exchange Commission
(the "SEC") on April 5, 2000, and the Company's Form 8-K/2A proposed to be filed
with the SEC on April 12, 2000, and are in agreement with the revised disclosure
made therein.
Yours Truly,
BARRY FRIEDMAN, P.C., C.P.A.
Per: /s/ Barry Friedman
Barry Friedman
cc: Merlin Software Technologies
International, Inc.
