DCI TELECOMMUNICATIONS INC
8-K/A, 1999-10-26
TELEPHONE COMMUNICATIONS (NO RADIOTELEPHONE)
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                             FORM 8-K/A

                 SECURITIES AND EXCHANGE COMMISSION

                        Washington, DC 20549

                           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 15, 1999.

                    DCI Telecommunications, Inc.
  -----------------------------------------------------------------
       (Exact name of registrant as specified in its charter)


 Colorado                     2-96976-D             84-1155041
- ----------------------------------------------------------------
(State or other             (Commission File       (IRS Employer
   jurisdiction of            Number)              Identification
   incorporation)                                     Number)

                   611 Access Road, Stratford, CT 06615
      -------------------------------------------------------------
              (Address of principal executive offices)

  Registrant's telephone number, including area code:(203) 380-0910


  -----------------------------------------------------------------
   (Former name or former address, if changed since last report.)

<PAGE>

Item 4. Changes in Registrant's Certifying Accountant.

On May 14, 1999, the Company engaged Deloitte & Touche LLP (Deloitte)
to  serve  as its new auditors for the fiscal year ending  March  31,
2000.  See Report on Form 8-K filed on July 2, 1999. Pursuant to  the
engagement, Deloitte reviewed the Company's financial statements  for
the first quarter ended June 30, 1999.

By  letter received September 15, 1999 from DeLoitte, the Company was
notified  that the auditor-client relationship between  Deloitte  and
the Company had ceased. Deloitte's resignation was not the result  of
any  change  recommended  or  approved  by  the  Company's  Board  of
Directors, which had approved the engagement of Deloitte on  May  13,
1999,  or any committee thereof. The Company is seeking new auditors,
and  the  appointment of new auditors will be subject to approval  by
the Company's Board of Directors.

As  Deloitte had not acted as the Company's accountant prior  to  the
current  fiscal year, it did not issue any report or opinion  on  the
Company's financial statements.

Deloitte  did  not express any disagreement with the Company  in  its
resignation letter of September 15, 1999, nor is the Company aware of
any  disagreements  with Deloitte, whether or not  resolved,  on  any
matter  of  accounting principles or practices,  financial  statement
disclosure, or auditing scope or procedure, which, if not resolved to
the  satisfaction of Deloitte, would have caused it to make reference
to  the  subject  matter of the disagreement in connection  with  its
report.

<PAGE>

Item 7. Financial Statements and Exhibits

The  Company  has  provided a copy of this report on  Form  8-K/A  to
Deloitte  and has asked that Deloitte furnish a letter, addressed  to
the  Commission, stating whether Deloitte agrees with the  statements
made  herein, and, if not, stating the respects in which it does  not
agree.  Deloitte's letter was unavailable at the time  of  filing  of
this  report  on  Form  8-K/A,  but the Company  has  requested  that
Deloitte provide the letter within ten business days so that  it  may
be filed with the Commission.

<PAGE>

                             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.


DCI TELECOMMUNICATIONS, Inc.

By: /s/ Joseph J. Murphy
- ----------------------------
Name: Joseph J. Murphy
Title: President & CEO



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