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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
Date of Report February 29, 2000
(Date of earliest event reported)
VIEW TECH, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 0-25940 77-0312442
(State or other jurisdiction (Commission File (I.R.S. Employer
of incorporation) Number) Identification No.)
3760 Calle Tecate, Camarillo, California 93012
(Address of principal executive offices) (Zip Code)
(805) 482-8277
Registrant's telephone number,
including area code
Not Applicable
(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant
Arthur Andersen LLP ("Andersen") audited the financial statements of the Company
for the fiscal years ended December 31, 1997 and 1998. On or about January 11,
2000, the Board of Directors of the Company, including all members of the Audit
Committee of the Board of Directors, determined not to appoint Andersen to audit
the financial statements of the Company for the fiscal year ended December 31,
1999 and authorized the Company's retention of BDO Seidman, LLP ("BDO") to audit
the financial statements of the Company for the fiscal year ended December 31,
1999. BDO was formally engaged by the Company in an engagement letter dated
February 24, 2000. BDO is the independent accountant of All Communications
Corporation ("ACUC") with whom the Company proposes to merge (the "Merger")
pursuant to the terms of an Agreement and Plan of Merger between ACUC and the
Company dated as of December 27, 1999. The Merger is the subject of a
Registration Statement on Form S-4 filed by the Company and ACUC with the
Securities and Exchange Commission on January 21, 2000. In the event the Merger
is unsuccessful, the Company intends to continue to retain BDO. During the two
most recent fiscal years and the interim period subsequent to December 31, 1998,
prior to engaging BDO, the Company did not consult with BDO regarding the
application of accounting principles to a specified transaction, either
completed or proposed; or the type of audit opinion that might be rendered on
the Company's financial statements.
During the two most recent fiscal years and the interim period subsequent to
December 31, 1998, the reports of Andersen on the Company's financial statements
did not contain any adverse opinions or disclaimers of opinion, and were not
qualified or modified as to uncertainty, audit scope or accounting principles.
During such periods, there have been no disagreements on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreement, if not resolved to Andersen's
satisfaction, would have caused Andersen to make reference in connection with
its reports to the subject matter of the disagreement.
Item 7. Financial Statements, Pro Forma Financial Information & Exhibits.
(c) Exhibits.
16.1 February 29, 2000 Letter of Arthur Andersen LLP
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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 hereunto duly authorized.
VIEW TECH, INC.
February 29, 2000 /s/ Christopher Zigmont
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Date Christopher Zigmont
Chief Financial Officer
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Office of the Chief Accountant
Securities and Exchange
Commission
450 Fifth Street, N.W.
Washington, D. C. 20549
February 29, 2000
Dear Sir/Madam:
We have read the disclosures in Item 4 included in the Form 8-K dated
February 29, 2000 of View Tech, Inc. filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein.
Very truly yours,
Arthur Andersen LLP
DLH
Copy to: Mr. Christopher Zigmont
Chief Financial Officer, View Tech, Inc.
