UNITED STATES
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): February 9, 2000
MICRONETICS WIRELESS, INC.
(Exact name of registrant as specified in its charter)
Delaware 0-17966 22-2063614
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
26 Hampshire Drive, Hudson, NH 03051
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (603) 883-2900
(Former name or former address, if changed since last report.)
Item 4. Changes in Registrant's Certifying Accountants
(a)(1)(i) On February 9, 2000 the Company dismissed Paul Roberts
as its independent accountant because his firm decided not to renew
its membership in the American Institute of Certified Public
Accountants SEC Practice Division ("AICPA").
(a)(1)(ii) The reports of Mr. Roberts on the Company's financial
statements for the past two fiscal years did not contain an adverse
opinion or a disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope, or accounting principles.
(a)(1)(iii) The decision to change accountants was recommended by
the Board of Directors of the Company because of Mr. Roberts
decision not to renew his membership in the AICPA.
(a)(1)(iv) During the Company's two most recent fiscal years and
the subsequent interim period there were no disagreements with Mr.
Roberts on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure
which, if not resolved to the satisfaction of Mr. Roberts would
have caused Mr. Roberts to make reference to the matter in his
report.
(a)(2) On February 9, 2000 the Company engaged Trochiano &
Daskowski LLP ("T&D") as its independent auditors for its fiscal
year ending March 31, 2000. During the Company's two most recent
fiscal years, and any subsequent interim period prior to engaging
T&D, the registrant (or someone on its behalf) did not consult T&D
regarding (i) either: 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 registrant's
financial statements; or (ii) any matter that was either the
subject of a disagreement or a reportable event.
(a)(3) The Company has requested Mr. Roberts to furnish it with a
letter addressed to the Commission stating whether it agrees with
the above statements. A copy of that letter, dated February 11,
2000, is filed as Exhibit 1 to this Form 8-K.
<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.
MICRONETICS WIRELESS, INC.
Dated: February 14, 2000 By:s\Richard S. Kalin
Richard S. Kalin, President
EXHIBIT INDEX
Exhibit
99 Accountant's Letter
EXHIBIT 99
PAUL C. ROBERTS
Certified Public Accountant
32 Meadow Lane
Pleasantville, NY 10570
February 11, 2000
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Re: Micronetics Wireless, Inc.
We have reviewed the disclosure in the Form 8-K of
Micronetics Wireless, Inc., and we agree with it.
Very truly yours,
s/Paul Roberts
Paul Roberts, C.P.A.
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