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UNITED STATES
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
Date of Report (Date of earliest event reported) September 22, 1999
0-7349
(Commission File Number)
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eNote.com Inc.
(formerly Webcor Electronics, Inc.)
(Name of small business issuer in its charter)
Delaware 59-345315
(Jurisdiction of Incorporation) (IRS Employer Identification Number)
185 Allen Brook Lane Williston, Vermont 05495
(Address of registrant's principal executive office)
(802)288-9000
(Registrant's telephone number)
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ITEM 4. Change in Registrant's Certifying Accountant.
On September 22, 1999 eNote.com Inc. (the "Company") engaged Deloitte &
Touche, LLP, New York, New York ("D&T"), as the the principal independent
accountants to audit the Company's financial statements and, consequently, ended
the engagement of Want and Ender, CPA, P.C., New York, New York ("W&E").
Such actions were approved by the Company's Board of Directors as of November
11, 1999. W&E neither resigned nor declined to stand for re-election. None of
W&E's reports on the financial statements of the Company for either of the past
two years contained an adverse opinion or disclaimer of opinion, or was modified
as to uncertainty, audit scope, or accounting principles. The Company had no
disagreements with W&E on any matter of accounting principles or practices,
financial statements disclosure, or auditing scope or procedure which could have
caused it to make reference to the subject matter of such disagreement in
connection with its report.
ITEM 7. Exhibit
16.1 Letter on change in certifying accountant.
ITEM 8. Change in Fiscal Year
On November 11, 1999 the Company determined to change its fiscal year
end from March 31 to December 31. The Company will file a report on Form 10-KSB
covering the transition period.
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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.
eNOTE.COM INC.
By: /s/ John R. Varsames
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John R. Varsames
President and Chief Executive Officer
Date: November 12, 1999
EXHIBIT 16.1
WANT & ENDER, CPA, P.C.
CERTIFIED PUBLIC ACCOUNTANTS 386 Park Avenue South
Suite 1618
New York, NY 10016
MARTIN ENDER, CPA Telephone (212) 684-2414
STANLEY Z. WANT, CPA, CFP Fax (212) 684-5433
November 11, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: eNote.com Inc.
Ladies and Gentlemen:
We have been furnished with a copy of the response to Item 4 of the Form 8-K for
the event that occurred on September 22, 1999, to be filed by our former client,
eNote.com Inc. We agree with the statements made in response to that Item
insofar as they relate to our Firm.
Yours truly,
/s/ Want & Ender, C.P.A., P.C.
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Want & Ender, C.P.A., P.C.