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
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March 15, 2000
Date of Report (Date of earliest event reported)
WOM, Inc.
(Exact name of registrant as specified in its charter)
New York 000-28789 14-1818862
(State or other (Commission (I.R.S. Employer
jurisdiction of File Number) Identification No.)
Incorporation)
1151 Flatbush Road
Kingston, New York 12401
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (914) 336-7700
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Item 4. Changes in Registrant's Certifying Accountant
On or about March 15, 2000, WOM, Inc. (the "Company"), dismissed Citrin
Cooperman & Company, LLP (the "Former Auditor") as its principal outside
accountant. The Former Auditor's reports on the Company's financial statements
during any of the past two years did not contain an adverse opinion or a
disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit
scope, or accounting principles.
The decision to change accountants was not recommended or approved by
the board of directors.
During the Company's two most recent fiscal years and all subsequent
interim periods preceding the dismissal there were no disagreements with the
Former Auditor on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreement, if not
resolved to the satisfaction of the Former Auditor, would have caused it to make
a reference to the subject matter of the disagreement in connection with its
report.
On March 15, 2000, the Company engaged Urbach Kahn & Werlin P.C. as
their principal accountant to audit the Company's financial statements.
Item 7. Financial Statements and Exhibits
(c) Exhibits
Exhibit No. Title of Exhibit
16.1 Letter from Citrin Cooperman & Company, LLP dated March 16,
2000.
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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.
WOM, Inc.
/s/Michael F. Zinn
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Michael F. Zinn, President
Dated: March 16, 2000
Kingston, New York
Citrin Cooperman & Company, LLP [Logo]
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CERTIFIED PUBLIC ACCOUNTANTS
March 16, 2000
Securities and Exchange Commission
Washington, D.C. 20549
We were previously principal accountants for WOM, Inc. and on December
31, 1999, we reported on the balance sheet of WOM, Inc. as of December 31, 1999.
On March 15, 2000, we were dismissed as principal accountants of WOM, Inc. We
have read WOM, Inc.'s statements included under Item 4 of its Form 8-K for March
15, 2000, and we agree with such statements.
Very truly yours,
/s/Citrin Cooperman & Company, LLP
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Citrin Cooperman & Company, LLP
529 FIFTH AVENUE, NEW YORK, NY 10017 o (212) 697-1000 o FAX (212) 697-1004
e-mail: [email protected]
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