UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K/A
Amendment No. 1
TO
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest reported) November 20, 2000
-----------------
WHITNEY INFORMATION NETWORK, INC.
---------------------------------
(Exact name of registrant as specified in its chapter)
COLORADO 000-27403 84-1475486
-------- --------- ----------
(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification
incorporation) No.)
4818 Coronado Parkway, Cape Coral, Florida 33940
--------------------------------------------------
(Address of principal executive offices) (Zip code)
Registrants telephone number, including area code(941)542-8999
------------
______________________________________________________________
(Former name or former address, if changed since last report)
This Amendment No. 1 to Current Report on Form 8-K/A is filed for
the purpose of filing the termination letter of the present
auditors, BDO Seidman, Miami, Florida which was received on
November 20, 2000.
ITEM 4. CHANGES IN REGISTRANTS CERTIFYING ACCOUNTANT
On November 14, 2000, Whitney Information Network, Inc.
terminated the services of its auditor, BDO Seidman, Miami,
Florida, effective November 14, 2000. Said termination
was approved by the Board of Directors of
Whitney Information Network, Inc. on November 14, 2000,
effective November 14, 2000.
A letter included as Exhibit A was sent to Whitney Information
Network, Inc. with copies to the SEC, by BDO Seidman, LLP on
November 14, 2000, announcing the cessation of their working
relationship, said letter incorporated herein by reference.
SIGNATURE
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.
WHITNEY INFORMATION NETWORK, INC.
/s/ Ronald S. Simon
Ronald S. Simon
Secretary/Treasurer, Chief Financial Officer
and a member of the Board of Directors
Date: November 22, 2000
EXHIBIT A
BDO Seidman, LLP
Accountants and Consultants
International Place
100 S.E. 2nd Street, Suite 2200
Miami, Florida 33131
Telephone: (305) 381-8000 Fax: (305) 374-1135
Voice Mail: (305) 381-7832
November 14, 2000
Mr. Ronald S. Simon, Chief Financial Officer
Whitney Information Network, Inc.
4818 Coronado Parkway
Cape Coral, FL 33904
Dear Mr. Simon:
This is to confirm that the client-auditor relationship between
Whitney Information Network, Inc. (Commission File Number 0-27403)
and BDO Seidman, LLP has ceased.
Sincerely,
/s/ BDO Seidman, LLP
BDO Seidman, LLP
cc: SECPS Letter File
Securities and Exchange Commission
Mail/Stop9-5
By FAX 202-942-9656
SECPS Letter File
Securities and Exchange Commission
Mail/Stop 11-3
450 Fifth Street N.W.
Washington D.C.
By Fed/Ex