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): April 2, 1999
Beautymerchant.com Inc.
(Exact Name of Registrant as Specified in Charter)
Nevada
(State or Other Jurisdiction of Incorporation)
001-14973
(Commission File Number)
13-3422912
(I.R.S. Employer Identification No.)
4818 West Commercial Blvd, Ft. Lauderdale, Florida 33319
(Address of Principal Executive Offices) (Zip Code)
(954) 717-8680
(Registrant's Telephone Number, Including Area Code)
This current report on Form 8-K is filed by Beautymerchant.com Inc., a Nevada
corporation (the "Registrant"), in connection with the matters described
herein.
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On April 7, 2000, the Registrant engaged Perrella & Associates, P.A. as its
independent auditors and dismissed Michael J. Bongiovanni, C.P.A., P.A. from
such position. The decision to change accountants was recommended and
approved by the Registrant's Board of Directors.
None of the reports of Michael J. Bongiovanni, C.P.A., P.A. on the financial
statements of the Registrant for either of the past two fiscal years
contained an adverse opinion or a disclaimer of opinion, or was qualified or
modified as to uncertainty, audit scope or accounting principles. During
the Registrant's two most recent fiscal years and the subsequent interim
period immediately preceding the date of the dismissal of Michael J.
Bongiovanni, C.P.A., P.A., the Registrant had no disagreements with Michael J.
Bongiovanni, C.P.A., P.A. on any matter of accounting principles or practices
, financial statement disclosure, or auditing scope or procedure, which
disagreement(s), if not resolved to the satisfaction of Michael J.
Bongiovanni, C.P.A., P.A., would have caused Michael J. Bongiovanni, C.P.A.,
P.A. to make reference to the subject matter of the disagreement(s) in
connection with its reports on the financial statements of the Registrant.
None of the reportable events listed in Item 304(a)(1)(v) of Regulation S-
K under the Exchange Act occurred with respect to the Registrant's two most
recent fiscal years or the subsequent interim period preceding the dismissal
of Michael J.Bongiovanni, C.P.A., P.A.
Prior to making the decision to retain Perrella & Associates, P.A., the
Registrant had consulted with Perrella & Associates, P.A. concerning certain
tax matters. However, neither the Registrant nor anyone on its behalf
consulted Perrella & Associates, P.A. regarding the application of accounting
principles to a specific completed or contemplated transaction, or the type
of audit opinion that might be rendered on the Registrant's financial
statements, and no written or oral advice concerning the same was provided
to the Registrant that was an important factor considered by the Registrant
in reaching a decision as to any accounting, auditing or financial reporting
issue.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
The exhibits listed in the Exhibit Index filed as part of this report are filed
as part of or are included in this report.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.
BEAUTYMERCHANT.COM, INC.
(Registrant)
/s/ Edward Roth, President
______________________________
By: Edward Roth, President
/s/ Alisha Roth, Treasurer
______________________________
By: Alisha Roth, Treasurer
(Principal Financial Officer)
EXHIBIT INDEX
Exhibit
Number Description
16 Letter regarding Change in Certifying Accountant
EXHIBIT 16
[LETTERHEAD OF MICHAEL J. BONGIOVANNI, C.P.A., P.A.]
April 9, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Beautymerchant.com Inc. (the "Company")
Commissioners:
We have read the statements made by Beautymerchant.com, Inc., which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K,
as part of the Company's Form 8- report dated April 2, 1999. We agree with
the statements concerning our Firm in such Form 8-K; however, we have no
basis to agree or disagree with the Company's statements regarding
Perrella & Associates, P.A..
Very truly yours,
______________________________
Michael J. Bongiovanni, C.P.A., P.A.
