SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
AMENDMENT TO CURRENT REPORT
FILED PURSUANT TO SECTION 12., 13. OR 15(d)
CORRECTIONS SERVICES, INC.
(Exact name of Registrant as specified in its charter)
AMENDMENT NO. 1
The undersigned registrant hereby amends the following items,
financial statements, exhibits or other portions of its Current Report
dated February 15, 2000 on Form 8-K and filed March 3, 2000 as set forth
in the pages attached hereto;
(List all such items, financial statements, exhibits or other portions
amended)
This Amendment to the Current Report on Form 8-K dated February 15,
2000 adds:
Item 7. Financial Statements and Exhibits to file a Reg. S-K, Item
601(b)(16) letter regarding Change in Certifying Accountant reflecting
the former principal accountant's agreement with statements of the
Registrant made in the current report concerning termination of the
Registrant's principal accountant as requested by Reg. S-K, Item
304(a)(3).
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this amendment to be signed on its behalf
by the undersigned, thereunto duly authorized.
CORRECTIONS SERVICES, INC.
March 22, 2000 BY:/s/Norman H. Becker
Norman H. Becker, President
<PAGE>
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
Current Report
February 15, 2000
(Date of Report - Date of Earliest Event Reported)
33-02035-A
(Commission File Number)
CORRECTIONS SERVICES, INC.
Florida 59-2508470
(State or other jurisdiction of (IRS Employer
incorporation or organization) Identification No.)
3040 East Commercial Boulevard
Fort Lauderdale, Florida 33308
(Address of Principal Executive Offices)
(954) 772-2297
(Registrant's Telephone Number)
None
(Former Name, Former Address and Former Fiscal Year,
if changed since last report)
<PAGE> 1
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Thomas W. Klash, the Independent accountant previously
engaged as the principal accountant by the Registrant to audit its
financial statements for the fiscal periods prior to and including
those ending December 31, 1997 and 1998, in connection with the
Registrant's Annual Reports on Form 10-K for those periods, could
not be re-engaged for the Company's audit for the fiscal year ended
December 31, 1999.
The Company, in on-going discussions with the withdrawing
Auditor, was unable to reach a mutual agreement for the year-end
1999 audit. At the end of those discussions, the Company
determined that re-engagement of Thomas W. Klash for the fiscal
period ending December 31, 1999 was not workable. The Company
considers this determination to amount to essentially a mutual
understanding between the Registrant and its Auditor to change
independent certifying auditors for the fiscal year ended December
31, 1999 and for subsequent periods. These determinations were
made by the Board of Directors which does not have an audit or
similar committee. During the two most recent fiscal years and the
subsequent interim period preceding the mutual understanding to
change certifying auditors, there were no disagreements with the
Auditor on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure which
if not resolved to the satisfaction of the Auditor would have
caused it to make a reference in connection with its report. The
Registrant has authorized Thomas W. Klash to respond fully to the
inquiries of its successor accountant concerning any matter,
without limitation of any sort.
Following the mutual understanding to change auditors, the
Company successfully engaged Baum & Company, P.A. with offices at
1515 University Drive, Coral Springs, Florida 33071 as its
independent certifying accountant for the year end 1999 audit and
Annual Report on Form 10-K.
<PAGE> 2
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Exhibits:
(b)(10) Former Accountant's Letter regarding Change in
Certifying Accountant dated March 21, 2000
(received by Registrant March 22, 2000).
<PAGE> 3
SIGNATURES
Pursuant to the requirements of the Securities and Exchange
Act of 1934, the Registrant has duly caused this report to be
signed on its behalf by the undersigned hereunto duly authorized.
CORRECTIONS SERVICES, INC.
Dated: March 22, 2000 BY:/s/Norman H. Becker
Norman H. Becker,
President
THOMAS W. KLASH
CERTIFIED PUBLIC ACCOUNTANT
March 21, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: CORRECTIONS SERVICES, INC.
FILE REF. NO. 33-02035-A
Gentlemen:
I was previously the principal accountant for Corrections Services,
Inc. and, under the date of February 11, 1999, I reported on the
consolidated financial statements of Corrections Services, Inc. and
Subsidiary as of December 31, 1998 and for the three years then
ended. On February 16, 2000, I resigned. I have read Corrections
Services, Inc.'s included under Item 4. of its Form 8-K dated
February 15, 2000 (filed March 3, 2000) and I agree with such
statements.
Very truly yours,
/s/Thomas Klash
Thomas W. Klash
2404 HOLLYWOOD BOULEVARD, HOLLYWOOD, FLORIDA 33020 (954) 925-4900
