UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported) JANUARY 27, 2000
APPONLINE.COM, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 2-72849 11-2558192
(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification No.)
incorporation)
520 BROADHOLLOW ROAD
MELVILLE, NEW YORK 11747
(Address of principal executive offices, including zip code)
(516) 844-9805
(Registrant's telephone number, including area code)
<PAGE>
Item 4. Changes in Registrant's Certifying Accountants.
On January 27, 2000, AppOnline.com, Inc. (the "Company") dismissed
Werblin, Cassucio & Moses ("Werblin"), the Company's former independent
certified public accountants. During neither of the past two years ended
December 31, 1998 and 1997 did the reports by Werblin on the financial
statements of the Company contain an adverse opinion or a disclaimer of opinion,
or was qualified or modified as to uncertainty, audit scope, or accounting
principles. The decision to dismiss Werblin as the Company's independent
certified public accountants was approved by the Audit Committee of the Board of
Directors of the Company. During the Company's two most recent fiscal years and
subsequent period up to January 27, 2000, there were no disagreements with the
former accountant on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements if not
resolved to their satisfaction would have caused them to make reference in
connection with their opinion to the subject matter of the disagreement.
On January 27, 2000, the Company engaged Citrin, Cooperman and
Company, LLP to serve as the Company's independent certified public accountants.
During the Company's two most recent fiscal years, and during any subsequent
period through January 27, 2000, the Company did not consult with Citrin,
Cooperman and Company, LLP on any accounting or auditing issues.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(c) Exhibits
Exhibit 1 - Letter, dated January 27, 2000 from Werblin.
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 thereunto duly authorized.
Dated: February 7, 2000
APPONLINE.COM, INC.
By: /s/ Edward Capuano
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Name: Edward Capuano
Title: Chief Executive Officer
January 27, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for AppOnline.com, Inc. and under the
date of March 24, 1999, we reported on the financial statements of
AppOnline.com, Inc., as of December 31, 1998 and 1997, and for the years ended
December 31, 1998 and 1997. On January 27, 2000, our appointment as principal
accountants was terminated. We have read AppOnline.com, Inc.'s statements
included under Item 4 of its Form 8-K dated January 28, 2000, and we agree with
such statements, except that we are not in a position to agree or disagree with
AppOnline.com, Inc.'s statements that the change was approved by the Audit
Committee of the Board of Directors, and that Citrin Cooperman & Company, LLP
was engaged to serve as AppOnline.com, Inc.'s independent accountants.
Very truly yours,
/S/ WERBLIN, CASUCCIO & MOSES, P.C.
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WERBLIN, CASUCCIO & MOSES, P.C.
/S/ JOSEPH J. CASUCCIO, JR.
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JOSEPH J. CASUCCIO, JR.
CERTIFIED PUBLIC ACCOUNTANT
