Current Report on Form 8-K
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
---------------------
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): July 21, 1999
GATEWAY INDUSTRIES, INC.
------------------
(Exact name of registrant as specified in its charter)
<TABLE>
<CAPTION>
<S> <C> <C>
DELAWARE 0-13803 33-0637631
- --------------------------------------- -------------------------------------- --------------------------------------
(State or other jurisdiction of (Commission File Number) (IRS Employer Identification
incorporation) No.)
- --------------------------------------- -------------------------------------- --------------------------------------
</TABLE>
150 East 52nd Street
New York, New York 10022
--------------------------------------
Address of principal executive offices
Registrant's telephone number, including area code: 877 431-2942
-------------------------------------------------------------
(Former name or former address, if changed since last report.)
<PAGE>
Item 4. CHANGES IN THE REGISTRANT'S CERTIFYING ACCOUNTANT
This Current Report on Form 8-K/A (the "Form 8-K/A") amends
the Current Report on Form 8-K (the "Form 8-K") dated June 22, 1999 filed with
the Securities and Exchange Commission (the "Commission") on June 29, 1999 to
include as an exhibit to the Form 8-K a letter from Ernst & Young LLP, the
Company's former independent public accountants, addressed to the Commission,
stating that Ernst & Young LLP agrees with the Company's statements in the
Current Report. Such letter is attached as Exhibit 99.1 to this Form 8K-A.
Item 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL
INFORMATION AND EXHIBITS
(c) EXHIBITS
99.1 Letter dated July 21, 1999 from Ernst &
Young LLP to the Securities and Exchange
Commission.
<PAGE>
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.
GATEWAY INDUSTRIES, INC.
Dated: July 28, 1999 By: /s/ Warren G. Lichtenstein
----------------------------------
Name: Warren G. Lichtenstein
Title: Chairman
<PAGE>
EXHIBIT INDEX
99.1 Letter dated July 21, 1999 from Ernst & Young
LLP to the Securities and Exchange Commission.
ERNST & YOUNG LLP Suite 2100 Phone: 310 551 5500
1999 Avenue of the Stars
Los Angeles, California 90067
July 21, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K dated June 29, 1999, of Gateway Industries,
Inc. and are in agreement with the statements contained in the first and
second paragraphs on page two therein. We have no basis to agree or disagree
with other statements of the registrant contained therein.
/s/ Ernst & Young LLP
