SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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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) April 3, 2000
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MaxPlanet, Corp.
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(Exact Name of Registrant as Specified in Charter)
Delaware 000-28201 31-1478761
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(State of Other Jurisdiction (Commission (I.R.S. Employer
Of Incorporation) File Number) Identification No.)
4400 US Highway Route 9 South, Freehold, New Jersey 07728
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code (732) 625-0770
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Inapplicable
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(Former Name of Former Address, if Changed Since Last Report)
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INFORMATION TO BE INCLUDED IN THE REPORT
Item 4. Changes in Registrant's Certifying Accountant.
Robert Rescigno, CPA ("Rescigno") resigned as the principal
accountant to audit the financial statements of Maxplanet, Corp. (the
"Company"), effective April 3, 2000. Rescigno, a solo practitioner, informed the
Company that he was unable to continue to work for the Company due to reasons
unrelated to the Company.
The reports of Rescigno on the Company's financial statements for the
past two fiscal years did not contain an adverse opinion or a disclaimer of
opinion, nor were such reports qualified or modified as to uncertainty, audit
scope or accounting principles.
The decision to accept the resignation submitted by Rescigno was
approved by the Company's Board of Directors.
During the two most recent fiscal years and the subsequent interim
period preceding April 3, 2000, there were no disagreements with Rescigno on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure which, if not resolved to Rescigno's satisfaction,
would have caused Rescigno to make reference to the subject matter of the
disagreement in connection with its report.
During the two most recent fiscal years and the subsequent interim
period preceding April 3, 2000, Rescigno did not advise the Company of any
matters set forth in Item 304(a)(1)(v) of Regulation S-K.
The Company has provided Rescigno with a copy of this disclosure and
requested that Rescigno furnish the Company with a letter addressed to the
Securities and Exchange Commission (the "Commission") stating whether it agrees
with this disclosure. A copy of the letter from Rescigno to the Commission is
filed as Exhibit 16.1 to this Report.
On April 3, 2000, the Company appointed Ehrenkrantz, Sterling & Co. LLC
("Ehrenkrantz, Sterling") as the principal accountant to audit the Company's
financial statements.
During the Company's two most recent fiscal years and the subsequent
interim period preceding April 3, 2000, neither the Company (nor anyone acting
on the Company's behalf) consulted with Ehrenkrantz, Sterling regarding 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, and neither a written report nor oral advice
was provided to the Company by Ehrenkrantz, Sterling on matters which would
require disclosure pursuant to Items 304(a)(1)(iv) and 304(a)(1)(v) of
Regulation S-K.
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Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(a) Financial Statements
None.
(b) Pro Forma Financial Information
None.
(c) Exhibits
The following exhibit is filed with this Report:
16.1 Letter from Robert Rescigno, CPA to the
Securities and Exchange Commission, dated
April 7, 2000.
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SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of
1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.
Dated: April 10, 2000
MAXPLANET, CORP.
HENRY VAL
By: ________________________
Henry Val
CEO and Chairman of the Board
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EXHIBIT INDEX
Exhibit No. Title
16.1 Letter from Robert Rescigno, CPA to the
Securities and Exchange Commission, dated
April 7, 2000.
ROBERT RESCIGNO CPA
3562 Cornerview Avenue
Wantagh, NY 11793
Tele No. 516-783-2614
Fax No. 516-783-2614
April 7, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Form 8-K
I have read the Form 8-K and agree with the statements made
regarding my resignation as auditor for MaxPlanet, Corp.
Sincerely,
ROBERT RESCIGNO
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Robert Rescigno
Certified Public Accountant
