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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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Amendment No. 1
to
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
December 5, 2000
Date of earliest event reported
OZ.COM
(Exact name of Registrant as specified in its charter)
California 000-30701 95-4560875
(State of incorporation (Commission File No.) (IRS Employer
or organization) Identification No.)
Snorrabraut 54
Reykjavik, Iceland
(Address of principal executive offices)
IS-105
(Zip code)
(011 354) 535-0000
(Registrant's telephone number, including area code)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
A. Dismissal of PricewaterhouseCoopers ehf
On December 5, 2000, Registrant dismissed PricewaterhouseCoopers ehf
("PricewaterhouseCoopers") as the Registrant's independent public accountants.
The Audit Committee of the Board of Directors approved the dismissal of
PricewaterhouseCoopers as the Registrant's independent public accountants.
The reports of PricewaterhouseCoopers on the Registrant's financial
statements for the past two fiscal years or for any subsequent interim period
through December 5, 2000 did not contain any adverse opinion or disclaimer of
opinion and were not modified as to uncertainty, audit scope or accounting
principles.
Registrant believes that there was no disagreement with
PricewaterhouseCoopers in connection with the audit of the Registrant's
financial statements for Registrant's two most recent fiscal years or for any
subsequent interim period through December 5, 2000, which disagreement if not
resolved to their satisfaction would have caused PricewaterhouseCoopers to make
reference to the subject matter of the disagreements in connection with its
report.
Registrant has provided PricewaterhouseCoopers with a copy of the
disclosures it is making herein and has requested PricewaterhouseCoopers to
furnish a letter addressed to the Commission stating whether it agrees with the
statements made herein and, if not, stating the respects in which it does not
agree.
B. Engagement of Deloitte & Touche LLP
On December 19, 2000, Registrant engaged Deloitte & Touche LLP
("Deloitte & Touche") as Registrant's new independent public accountants.
During the past two fiscal years and the subsequent interim period
through December 6, 2000, Registrant did not consult Deloitte & Touche regarding
the application of accounting principles to a specific completed or contemplated
transaction or the type of audit opinion that might be rendered on Registrant's
financial statements or any matter that was the subject of a disagreement or
event identified in response to paragraph (a)(1)(iv) of Item 304 of Regulation
S-B.
ITEM 7. EXHIBITS
16 Letter on Change in Certifying Accountant by
PricewaterhouseCoopers ehf
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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, thereto duly authorized.
OZ.COM
By: /s/ Robert G. Quinn
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Name: Robert G. Quinn
Title: Chief Financial Officer
(Principal Financial and
Accounting Officer)
Date: December 20, 2000
EXHIBIT INDEX
EXHIBIT
NUMBER DESCRIPTION
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16 Letter on Change in Certifying Accountant by
PricewaterhouseCoopers ehf
