SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
November 23, 1999
(Date of report (date of earliest event reported))
DISTINCTIVE DEVICES, INC.
(Exact name of Registrant as Specified in Charter)
New York 0-2749 13-1999951
(State of (Commission (IRS Employer
incorporation) File Number) Identification No.)
110 E. Atlantic Avenue, Suite 230, Delray Beach, Florida 33444
(Address of Principal Executive Offices) (Zip Code)
(561)274-4233
Registrant's telephone number, including area code
N/A
(Former Name or Former Address, if Changed Since Last Report)
This Current Report on Form 8-K consists of five (5) pages,
including the Exhibits.
Item 4. Changes in Registrant's Certifying Accountant
(a)(1)(i) Registrant's former independent accountant, Ronald
Seroda, CPA, of Dix Hills, Long Island, New York,
resigned November 30, 1999 in order to accommodate
the relocation of registrant's principal executive
offices from Hauppauge, Long Island, New York to
Delray Beach, Florida.
(ii) The principal accountant's report on the financial
statements for either of the past two years did not
contain an adverse opinion or disclaimer of opinion,
nor was it modified as to uncertainty, audit scope or
accounting principles.
(iii) The decision to change accountants was made by
directors of registrant at a board meeting held
November 23, 1999.
(iv) There were no disagreements with the former
accountant on any matter of accounting principles or
practices, financial statement disclosures, auditing
scope or procedure, which if not resolved to the
former accountant's satisfaction would have caused it
to make reference to the subject matter of the
disagreement in connection to its report.
(2) Goldstein Lewin & Co., of Boca Raton, Florida, was
designated as registrant's new Certifying Accountant
at the board meeting held November 23, 1999. This firm
has served in the same capacity to registrant's new
subsidiary, EagleView Industries, Inc. ("EVI"), of
Delray Beach, Florida, since EVI's inception in
February 1998.
Further, the acquisition by registrant of an 80.7%
equity interest in EVI on August 10, 1999, has been
treated, for accounting purposes, as a recapitalization
of EVI with EVI as the acquirer (reverse acquisition).
Prior thereto, registrant had no active business
operation. Thus, the appointment of Goldstein Lewin &
Co. represents continuity insofar as the auditing of
registrant's sole operating activity is concerned.
Exhibits
16 Letter on change in certifying accountant.
99 Letter of resignation from former principal accountant.
99 Form 8-K/A dated August 10, 1999, filed October 4, 1999,
with respect to the preparation of EVI's financial
statements by the new principal accountants (incorporated
by reference).
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.
DISTINCTIVE DEVICES, INC.
(Registrant)
Date: December 6, 1999 by: /s/ EARL M. ANDERSON, JR.
Earl M. Anderson, Jr.
Vice President, Secretary
and Chief Financial Officer
Ronald Seroda, PC
Certified Public Accountants
33 Corsa Street
Dix Hills, NY 11746
Tel. #(631)243-0030
Fax #(631)243-0048
December 3, 1999
Securities and Exchange Commission
Washington, D.C. 20549
Re: Distinctive Devices, Inc.
Commission File No. 0-2749
Gentlemen:
Pursuant to Regulation S-B 228.304(a)(3), this is to advise that we are the
former principal accountants for the subject Company and that we have been
provided with a copy of the company's Form 8-K dated November 23, 1999. In
response to a request from the company, we are pleased to state that we agree
with the statements contained in the aforesaid Form-8K with respect to matters
involving our firm.
Yours truly,
/s/RONALD SERODA, CPA
Ronald Seroda, CPA
Ronald Seroda, PC
Certified Public Accountants
33 Corsa Street
Dix Hills, NY 11746
Tel. #(631)243-0030
Fax #(631)243-0048
November 30, 1999
Distinctive Devices, Inc.
P.O. Box 276004
Boca Raton, FL 33427-6004
Re: Audit Engagement
Dear Mr. Anderson,
It is my understanding that Distinctive Devices, Inc. has recently acquired
80.7% of EagleView Industries, Inc. Due to this transaction, my services, as
the auditor will no longer be required. This letter will serve as my
resignation as the principal auditor of the above named Company.
It should be understood that my resignation is not due to any disagreements on
accounting principles or any internal control problems. It is simply due to
the fact that the interest of the Company will be better served if you engage
the current auditor of EagleView or engage a CPA firm which is located in
Florida.
I will be happy to consult with both you and your new auditors on any prior
accounting matters. Good luck and please feel free to contact me if you have
any questions.
Yours truly,
/s/RONALD SERODA, CPA
Ronald Seroda, CPA
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