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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 and Exchange Act of 1934
Date of Report (Date of Earliest event reported) March 24, 2000
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Q Comm International, Inc.
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(Exact Name of Registrant as Specified in its Charter)
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<S> <C> <C>
Utah 0-29691 88-4058493
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(State or other jurisdiction Commission File (IRS Employer
of incorporation) No. Identification No.)
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1145 South 1680 West, Orem Utah 84058-4930
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (801) 226-4222
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Not Applicable
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(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant.
On March 24, 2000 Q Comm International, Inc.("Q Comm") informed Grant
Thornton LLP ("Grant Thornton") that they would be dismissing Grant Thornton as
Q Comm's principal independent public accountant. The decision to dismiss Grant
Thornton was recommended and approved by the Company's board of directors.
The report of Grant Thornton on the Company's audited financial
statement for the year ended December 31, 1998 did not contain an adverse
opinion or a disclaimer of opinion and was not qualified or modified as to
uncertainty, audit scope, or accounting principles.
In connection with its audit Q Comm's financial statements for the year
ended December 31, 1998 and the interim period through November 30, 1999 there
have been no disagreements with Grant Thornton on any matters of accounting
principles or practices, financial statement disclosure or auditing scope and
procedures, which disagreements, if not resolved to the satisfaction of Grant
Thornton would have caused Grant Thornton to make references to the subject
matter of such disagreement(s) in their reports on Q Comm's financial statements
for the year ended December 31, 1998, and none of the events described in Item
304(a)(1)(v) of Regulation S-K occurred during such period with respect to Q
Comm and Grant Thornton.
Item 7. Financials Statements, Pro Forma Financial Information and Exhibits.
(c) Exhibits
16.1 Letter from Grant Thornton stating its concurrence
with the foregoing disclosures is included as
Exhibit 16.1 to this Form 8-K report
Exhibit No. Description
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16.1 Letter from Grant Thornton regarding its
concurrence with the foregoing disclosure between
itself and Q Comm
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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.
Q COMM INTERNATIONAL, INC.
By: /s/ Paul C. Hickey
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Paul C. Hickey, CEO
Date: 3/29/00
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Exhibit 16.1
[Grant Thornton Logo]
Grant Thornton
Certified Public Accountants
March 6, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: QCOMM International, Inc.
SEC File No. 0-00000
Ladies and Gentlemen:
We have read the response of QCOMM International, Inc. to be included in Item 4
of its Form 8-K dated March 7, 2000. In connection therewith, we concur with the
statement made by the registrant and confirm that, during the two years ended
December 31, 1998, and the subsequent interim period preceding March 16, 2000,
there were no disagreements between QCOMM International, Inc. and us on any
matter of accounting principles or practices, financial statement disclosure, or
auditing procedures, that would have caused us to make reference to the subject
matter of such disagreement if not resolved to our satisfaction.
Very truly yours,
Grant Thornton
By: /s/ Grant Thornton
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Managing Member
