SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
Current Report on Form 8-K
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report: March 27, 2000 Commission File: 0-9416
WCM CAPITAL, INC.
(Exact Name of Registrant as specified in its charter)
Delaware 13-2879202
(State or other Jurisdiction of (IRS Employer Identification No.)
Incorporation or Organization)
76 Beaver Street, Suite 500, New York, New York 10005
(Address of Principal Executive Offices)
Registrants Telephone Number
Including area code: (212) 344-2828
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Item 5. - Other Events
On March 16, 2000, the Company notified Lazar Levine & Felix, LLP ("Lazar Levine
& Felix, LLP") of its decision to dismiss the firm as its independent auditors.
The decision to dismiss Lazar Levine & Felix, LLP was approved by the Board of
Directors of the Company.
During the two most recent fiscal years of the Company, none of the reports of
Lazar Levine & Felix, LLP on the financial statements of the Company contained
an adverse opinion or a disclaimer of opinion or was qualified or modified as to
audit scope, or accounting principles; however, Lazar Levine & Felix, LLP has
qualified or modified its reports on the financial statements of the Company as
a going concern. During the two most recent fiscal years and any subsequent
interim period preceding the dismissal of Lazar Levine & Felix, LLP, there were
no disagreements between the Company and Lazar Levine & Felix, LLP concerning
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure which would have caused Lazar Levine & Felix, LLP to make a
reference to the subject matter thereof in its report had such disagreement not
been resolved to the satisfaction of Lazar Levine & Felix, LLP.
The Company retained Ehrenkrantz Sterling & Co. LLC, Certified Public
Accountants as its independent auditors for fiscal year 1999.
Item 7. Financial Statements and Exhibits
None
Exhibits
Letter dated March 17, 2000 from Lazar Levine & Felix LLP
Terminating services
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.
WCM CAPITAL, INC.
/s/ Robert Waligunda
Dated: March 27, 2000 ---------------------------
Robert Waligunda, President
[LETTERHEAD OF LAZAR & LEVINE]
March 17, 2000
WCM Capital, Inc.
76 Beaver Street
Suite 500
New York, NY 10005
Gentlemen:
This is to confirm our telephone conversation of March 16, 2000, that Lazar
Levine & Felix LLP will no longer serve as the independent auditors of WCM
Capital, Inc., effective immediately.
Sincerely,
/S/LAZAR LEVINE & FELIX LLP
LAZAR LEVINE & FELIX LLP
cc: Office of the Chief Accountant
SECPS Letter File
U.S. Securities and Exchange Commission
Mail Stop 9-5
450 5th Street N.W.
Washington, D.C. 20549
(Comission File No. 000-09416)
<PAGE>
March 17, 2000
Office of the Chief Accountant
SECPS Letter File
U.S. Securities and Exchange Commission
Mail Stop 9-5
450 5th Street N.W.
Washington, D.C. 20549
RE: WCM Capital, Inc.
Commission File No. 000-094160
Gentlemen:
We were previously the principal accountants for WCM Capital, Inc. Under the
date of April 13, 1999 we reported on all the financial statements of WCM
Capital, Inc. as of and for the years ended December 31, 1998 and 1997.
On March 16, 2000, our appointment as principal accountants was terminated. We
have read WCM Capital Inc.'s statement included under Item 5 of this form 8K
dated March 27, 2000 and we agree with such statement.
Sincerely,
LAZAR LEVINE & FELIX LLP
