SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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): January 18, 2000
FINANCIAL PERFORMANCE CORPORATION
(Exact name of registrant as specified in its charter)
New York 0-16530 13-3236325
(State or other (Commission file number) (I.R.S. employer
jurisdiction of incorporation identification no.)
or organization)
335 Madison Avenue
New York, NY 10017
(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (212) 557-0401
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Item 4. Changes in Registrant's Certifying Accountants
On January 18, 2000, the Registrant's Board of Directors appointed
Grant Thornton LLP as its certifying accountants, replacing Goldstein & Morris
(the "Former Accountants").
During the Registrant's two most recent fiscal years and the subsequent
interim period through January 18, 2000, there were no disagreements with the
Former Accountants 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 the Former Accountants,
would have caused them to make reference to the subject matter of the
disagreement in their report. None of the Former Accountants' reports on the
Registrant's financial statements for either of the past two years contained an
adverse opinion or disclaimer of opinion, or was qualified or modified as to
uncertainty, audit scope, or accounting principles.
In addition, there were no reportable events in accordance with Item
304(a)(1)(v) (A)-(D) of Regulation S-K.
A letter from the Former Accountants addressed to the Securities and
Exchange Commission in accordance with Item 304(a)(3) of Regulation S-K, stating
that they agree with the Registrant's response to Item 4 of the Registrant's
Current Report on Form 8-K, dated January 18, 2000, is filed as an Exhibit
hereto.
Item 7. Financial Statements, Pro Forma Financial Statements and Exhibits.
(c) Exhibits
16.1 Letter from Goldstein & Morris addressed to the Securities and
Exchange Commission in accordance with Item 304(a)(3) of
Regulation S-K.
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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 thereunto duly authorized.
FINANCIAL PERFORMANCE CORPORATION
By: /s/ William F. Finley
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Name: William F. Finley
Title: Chief Financial Officer
Date: January 20, 2000
EXHIBIT 16.1
[Letterhead of Goldstein & Morris]
January 20, 2000
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read Item 4 included in the attached Form 8-K dated
January 20, 2000 of Financial Performance Corporation to be filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein.
Very truly yours,
/s/GOLDSTEIN & MORRIS
