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 Exchange Act of 1934
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August 7, 2000
Date of Report (Date of earliest event reported)
U.S. Energy Systems, Inc.
(Exact name of registrant as specified in its charter)
Delaware 0-10238 52-1216347
(State or other (Commission (I.R.S. Employer
jurisdiction of File Number) Identification No.)
Incorporation)
515 N. Flagler Drive, Suite 702
West Palm Beach, Florida 33401
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (561) 820-9779
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Item 4. Changes in Registrant's Certifying Accountant
On or about August 7, 2000, U.S. Energy Systems, Inc. (the "Company"),
dismissed Richard A. Eisner & Company, LLP (the "Former Auditor") as its
principal outside accountant. The Former Auditor's reports on the Company's
financial statements during any of the past two years did not contain an adverse
opinion or a disclaimer of opinion, nor was it qualified or modified as to
uncertainty, audit scope, or accounting principles.
The decision to change accountants was approved by the audit committee
of the board of directors.
During the Company's two most recent fiscal years and all subsequent
interim periods preceding the dismissal there were no disagreements with the
Former Auditor on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreement, if not
resolved to the satisfaction of the Former Auditor, would have caused it to make
a reference to the subject matter of the disagreement in connection with its
report.
On or about August 7, 2000, the Company engaged Kostin, Ruffkess &
Company, LLC as its principal accountant to audit the Company's financial
statements.
Item 7. Financial Statements and Exhibits
(c) Exhibits
Exhibit No. Title of Exhibit
16.1 Letter from Richard A. Eisner & Company, LLP dated August 9,
2000.
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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 hereunto duly authorized.
U.S. Energy Systems, Inc.
/s/Robert C. Benson
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Robert C. Benson, Chief Financial Officer
Dated: August 9, 2000
West Palm Beach, Florida
