LOGISOFT CORP
8-K, 2000-05-15
MANAGEMENT SERVICES
Previous: RMED INTERNATIONAL INC, 10QSB, 2000-05-15
Next: PRUCO LIFE INSURANCE CO, 10-Q, 2000-05-15



                                 LOGISOFT CORP.


                        FILING  TYPE:    8-K
                        DESCRIPTION:     CURRENT  REPORT
                        FILING  DATE:    MAY  12,  2000
                        PERIOD  END:     MAY  10,  2000


        PRIMARY  EXCHANGE:     OVER  THE  COUNTER  INCLUDES  OTC  AND  OTCBB
                                TICKER:     LGST

- --------------------------------------------------------------------------------
<PAGE>
- --------------------------------------------------------------------------------




                                TABLE OF CONTENTS



- --------------------------------------------------------------------------------


             To jump to a section, double-click on the section name.

                                       8-K


Item  4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
- -------





- --------------------------------------------------------------------------------
<PAGE>
                       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
                   (Date  of  earliest
                   event  reported):        May  10,  2000


                                 LOGISOFT  CORP.
             (Exact  name  of  registrant  as  specified  in  its  charter)


   Delaware                          0-23100                     22-2649848
- ---------------                  ----------------            ------------------
(State  or  other                  (Commission  File              (IRS  Employer
jurisdiction of                      Number)                 Identification No.)
incorporation)


             6605  Pittsford-Palmyra  Road,  Fairport,  New  York  14450
        ----------------------------------------------------------------
          (Address  of  principal  executive  offices,  including  zip  code)


                                 (716)  223-3610
                         ------------------------------
                         (Registrant's  telephone  number)



Item  4.   Changes  in  Registrant's  Certifying  Accountant.
- ------    ---------------------------------------------

       (a)    Previous  Independent  Accountants
              ----------------------------------

          On  May 10,  2000, Logisoft Corp., formerly Reconversion Technologies,
Inc.  (the  "Company")  dismissed  its  independent  auditors,  Guest  &  Co. of
Tulsa,  Oaklahoma.  The  decision  to change  accountants  was  recommended  and
approved  by  the  Company's  Board  of  Directors.

          Guest  &  Co.'s  reports  on  the  Company's  financial statements for
the  past  two  (2)  years  did  not contain an adverse opinion or disclaimer of
opinion  and  were  not  qualified or modified as to uncertainty, audit scope or
accounting  principles.

          During  the  Company's two (2)most recent fiscal years and through May
10,  2000,  there  were  no  disagreements  with  Guest  &  Co. on any matter of
accounting  principles  or  practices,  financial  statement  disclosure,  or
auditing  scope  or  procedure,  which  disagreements,  if  not  resolved to the
satisfaction of Guest & Co.'s, would have caused them to make a reference to the
subject  matter  of  such  disagreements  in  connection  with  their  reports.

          During  the  Company's  two  (2)  most  recent  fiscal  years  and
through  May  10,  2000, there have been no "reportable events", as such term is
defined  in  Item  304(a)(1)(v)  of  Regulation  S-K.

          Guest & Co. have been requested to furnish the Company  with a letter,
addressed  to  the  Commission,  stating  whether  the  accountants  agree  or
disagree  with  the  statements  made  by the Company under this Item 4. Guest &
Co.'s  letter,  dated  May  10,  2000,  is filed as an exhibit to this Form 8-K.


<PAGE>
          (b)  New  Independent  Accountants
               -----------------------------

     On  May  10, 2000, the Company engaged Bonadio & Company LLP ("Bonadio") Of
Rochester,  New  York  to  serve  as  the Company's new independent accountants.
During  the  Company's  two  (2) most  recent  fiscal  years and through May 10,
2000,  neither  the  Company nor anyone on its behalf has consulted with Bonadio
regarding  either  the  application  of  accounting  principles  to  a  specific
transaction,  whether  completed or proposed,  or the type of audit opinion that
might  be  rendered on the Company's financial statements, and neither a written
report  nor  any  oral advice was provided to the Company that Bonadio concluded
was  an  important factor considered by the Company in reaching a decision as to
the  accounting,  auditing  or  financial  reporting issue.  During such period,
neither  the  Company  nor  anyone on its behalf consulted Bonadio on any matter
that  was  either the subject of a disagreement or a reportable event as defined
in  Item  304  of  Regulation  S-K.

Item  7.   Financial  Statements,  Pro  Forma Financial Statements and Exhibits.
- ------    -----------------------------------------------------------------

     (a)  Not  applicable.

     (b)  Not  applicable.

     (c)  Exhibits.

     16.     Letter  from  Guest & Co. pursuant to Item 304(a)(3) of Regulation
             S-K.


                                      -3-
<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.


                                    LOGISOFT  CORP.


Dated:  May  11,  2000          By:  /s/  Robert  E.  Lamy
                                     --------------------------------------
                                     Robert  E.  Lamy
                                     President



                                      -4-

<PAGE>
                                  EXHIBIT  INDEX
                                  --------------


          16.     Letter  from  Guest  &  Co.  pursuant  to  Item  304(a)(3)  of
                  Regulation  S-K.



                                      -5-


<PAGE>


© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission