E AUCTION GLOBAL TRADING INC
8-K, 2000-11-02
BUSINESS SERVICES, NEC
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                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                 --------------

                                   FORM 8-K/A

                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 10, 2000


                         E-AUCTION GLOBAL TRADING, INC.
--------------------------------------------------------------------------------
               (Exact Name of Registrant as Specified in Charter)


               Nevada                    000-28741
               ------                     --------                 ------
    (State or Other Jurisdiction         (Commission            (IRS Employer
          of Incorporation)               File No.)          Identification No.)


   200 King Street West, Suite 200,  Toronto, Ontario   CANADA        M5H 1K4
--------------------------------------------------------------------------------
(Address of Principal Executive Offices)                             (Zip Code)


                                 (416) 214-1587
               --------------------------------------------------
               Registrant's telephone number, including area code


                                 Not Applicable
--------------------------------------------------------------------------------
          (Former Name or Former Address, if Changed Since Last Report)


<PAGE>


ITEM 4. CHANGES IN CERTIFYING ACCOUNTANT

         On October 10, 2000, the client-auditor  relationship between e-Auction
Global  Trading,  Inc. (the  "Company") and Dale Matheson  Carr-Hilton  ("DMCH")
ceased and the Company  engaged  PricewaterhouseCoopers  LLC  ("Price"),  as its
independent  auditors for the fiscal year ending December 31, 2000. The decision
to engage Price was approved by the Board of Directors of the Company,  upon the
recommendation  of the Board of Directors.  DMCH's  reports on the  consolidated
financial  statements  of the  Company  for fiscal year 1999 did not contain any
adverse opinion or a disclaimer of opinion, and was not qualified or modified as
to uncertainty,  audit scope or accounting  principles.  During fiscal year 1999
and the subsequent  interim period preceding the resignation of DMCH, there were
no  disagreements  with DMCH  regarding any matters of accounting  principles or
practices,  financial statement disclosure or auditing scope or procedure, which
disagreements,  if not resolved to the  satisfaction of DMCH,  would have caused
DMCH to make reference to the subject matter of the  disagreements in connection
with its  report.  The  Company  requested  that DMCH  furnish  it with a letter
addressed to the Securities and Exchange  Commission  stating  whether it agrees
with the above statements.  The letter, dated October 10, 2000 has been filed as
an exhibit to this current report on Form 8-K.

                                   SIGNATURES

                  Pursuant to the requirements of the Securities Exchange Act of
1934, as amended, the registrant has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.

Dated:  November 2, 2000

                                            e-AUCTION GLOBAL TRADING, INC.


                                            By: /s/  David Hackett
                                               ---------------------------------
                                               Name: David Hackett
                                               Title: Chief Financial Officer


<PAGE>

                                  EXHIBIT INDEX
                                  -------------

     Exhibit
       No.                  Description
       ---                  -----------

       1     Letter dated October 10, 2000,  from Dale Matheson  Carr-Hilton  to
             the Securities and Exchange Commission.




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