LEARNCOM INC /NV/
8-K/A, 2000-08-03
NON-OPERATING ESTABLISHMENTS
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                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

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

                                   FORM 8-K/A
                                (Amendment No. 1)

                                 CURRENT REPORT

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

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

                          Date of report: June 26, 2000
                        (Date of earliest event reported)



                                 LEARNCOM, INC.
             (Exact name of Registrant as specified in its charter)


                                     Nevada
                 (State or other jurisdiction of incorporation)


              0-29379                                         87-0622927
       (Commission File No.)                              (I.R.S. Employer
                                                           Identification No.)

                              720 Industrial Drive
                           Bensenville, Illinois 60106
               (Address of principal executive offices; zip code)

                                 (630) 227-1080
              (Registrant's telephone number, including area code)




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Item 4.           Change in Registrant's Certifying Accountants

(a)      Previous independent accountants

         (i)      On June 26, 2000, LearnCom, Inc. (the "Registrant") dismissed
                  Crouch, Bierwolf & Chisholm as its independent accountants.

         (ii)     The report of Crouch, Bierwolf & Chisholm for the Registrant's
                  fiscal year ended December 31, 1999, the only fiscal year of
                  the Registrant audited by Crouch, Bierwolf & Chisholm,
                  contained no adverse opinion or disclaimer of opinion and was
                  not qualified or modified as to uncertainty, audit scope or
                  accounting principle, but was qualified due to a going concern
                  uncertainty.

         (iii)    The Registrant's Board of Directors participated in and
                  approved the decision to change independent accountants.

         (iv)     In connection with its audits for the most recent fiscal year
                  and through June 26, 2000, there have been no disagreements
                  with Crouch, Bierwolf & Chisholm on any matter of accounting
                  principles or practices, financial statement disclosure, or
                  auditing scope and procedure, which disagreements if not
                  resolved to the satisfaction of Crouch, Bierwolf & Chisholm
                  would have caused them to make reference thereto in their
                  report on the financial statements for such year.

         (v)      The Registrant has requested that Crouch, Bierwolf & Chisholm
                  furnish it with a letter addressed to the Securities and
                  Exchange Commission stating whether or not it agrees with the
                  above statements. A copy of such letter is attached as Exhibit
                  16 hereto.

(b)      New independent accountants

         (i)      The Registrant engaged Ernst & Young LLP as its new
                  independent accountants as of June 26, 2000. During the
                  Registrant's two most recent fiscal years and through June 26,
                  2000, the Registrant has not consulted with Ernst & Young LLP
                  on (1) the application of accounting principles to a specific
                  completed or contemplated transaction, or the type of audit
                  opinion that might be rendered on the Registrant's financial
                  statements or (2) concerned the subject matter of a
                  disagreement or reportable event with the former auditor (as
                  described in Regulation S-B Item 304 (a) (1)(iv)).


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<PAGE>

Item 7.       Financial Statements, Pro Forma Financial Information and Exhibits

(c)      Exhibits

                  16       Letter from Crouch, Bierwolf & Chisholm, former
                           accountant.



                                    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 as duly authorized.

Dated: August 3, 2000

                                         LearnCom, Inc.



                                         By:  /s/  Lloyd W. Singer
                                              -------------------------
                                                  Lloyd W. Singer
                                         Chief Executive Officer and
                                         President

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