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 25, 1999
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FULLNET COMMUNICATIONS, INC.
(Exact name of registrant as specified in its charter)
Oklahoma 000-27031 73-1473361
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(State or other jurisdiction (Commission File Number) (I.R.S. Employer
incorporation) Identification No.)
200 N. Harvey, Suite 1704 73102
(Address of principal executive offices) (Zip Code)
(405) 232-0958
(Registrant's telephone, including area code)
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Item 4. Change in Registrant's Certifying Accountant
On October 29, 1999, the Registrant's Board of directors engaged the
accounting firm of Grant Thornton LLP as its independent certifying accountants
for Registrant's fiscal year ending December 31, 1999 to replace the accounting
firm of Cross & Robinson, who was dismissed on October 25, 1999. Cross &
Robinson's reports on the financial statements of the Registrant for the past
two fiscal years ended December 31, 1998 contained no adverse opinion or
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles. During the two most recent fiscal years
and the interim periods subsequent to the Registrant's fiscal year ended
December 31, 1998, there have been no disagreements with Cross & Robinson on any
matter of accounting principles or practices, financial statement disclosure,
auditing scope or procedure, or any reportable events as defined in Item 304 (a)
(1) (iv) of Regulation S-B.
The Registrant has requested that Cross & Robinson furnish it with a
letter addressed to the Securities and Exchange Commission (the "SEC") stating
whether it agrees with the above statements. A copy of Cross & Robinson's letter
to the SEC, dated October 29, 1999, is filed as Exhibit 16.1 to this Form 8-K.
Item 7. Financial Statements and Exhibits.
(c) Exhibits.
The following documents are filed as part of this Report:
16.1 Letter to SEC from Cross & Robinson dated October 29, 1999.
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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.
FULLNET COMMUNICATIONS, INC.
(Registrant)
Date: October 29, 1999 By: /s/ Timothy J. Kilkenny
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Timothy J. Kilkenny,
President and Chief Executive Officer
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INDEX TO EXHIBITS
Appears at
Sequentially
Exhibit Numbered
Number Description Page
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16.1 Letter to SEC from Cross & Robinson dated October 29, 1999. 5
4
[Letterhead of Cross & Robinson]
October 29, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Fullnet Communications, Inc.
Commission File No. 000-27031
We were previously the principal accountant for Fullnet Communications, Inc.
("Fullnet") and, under the date March 26, 1999, we reported on the consolidated
financial statements of Fullnet and subsidiaries as of and for the years ended
December 31, 1998 and 1997. On October 25, 1999, our appointment as principal
accountant was terminated. We have read Fullnet's statements included under Item
4 of its Form 8-K dated October 29, 1999 and we agree with such statements.
Yours very truly,
CROSS AND ROBINSON
/s/ Cross and Robinson
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Certified Public Accountants
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