INFRASTRUCTURE INTERNATIONAL INC /NV
8-K, 2000-04-24
COMPUTER & OFFICE EQUIPMENT
Previous: PRIME HOSPITALITY CORP, SC 13D, 2000-04-24
Next: REYNOLDS METALS CO, DEF 14A, 2000-04-24





                       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): March 28, 2000




                       Infrastructure International, Inc.
             ------------------------------------------------------
             (Exact name of Registrant as specified in its charter)


                                     0-06456
                             -----------------------
                            (Commission file number)

         Nevada                                             87-0287034
- -----------------------------                     ------------------------------
(State or other jurisdiction                     (I.R.S. Employer Identification
  of incorporation)                               Number)


            Room 2211-2215, Science and Technology Building No. 1001
                Shangbuzhong Road, Fution District, Shenzhen, PRC
            --------------------------------------------------------
               (Address of principal executive offices) (Zip code)


                               011-07-55-369-9588
               --------------------------------------------------
              (Registrant's telephone number, including area code)


          -------------------------------------------------------------
          (Former name or former address, if changed since last report)
<PAGE>


Item 4. Changes in Registrant's Certifying Accountant

     (a)  Resignation of Independent Accounting Firm

          (i)  Arthur  Andersen  & Co. the  Registrant's  certifying  accountant
     resigned as the Company's auditor on September 29, 1999.

          (ii) The certifying  accountant's  report on the financial  statements
     for the past two years  contained  no adverse  opinion,  no  disclaimer  of
     opinion nor was  qualified  or modified  as to  uncertainty  audit scope or
     accounting principals.

          (iii) Not applicable.

          (iv) During the preceding  two years and  subsequent  interim  periods
     preceding their  resignation,  the Registrant had no disagreements with the
     certifying  accountants on any matter of accounting  principle or practice,
     financial  statement  disclosure,  or auditing  scope or  procedure,  which
     disagreements,  if not  resolved  to  the  satisfaction  of the  certifying
     accountants,  would have caused it to make  reference to the subject matter
     of the disagreements in connection with their report.

          (v) Not applicable.

     (b)  Engagement of New Independent Accountants

          On October  15,  1999 the  Registrant's  board of  directors  formally
     engaged Blackman Kallick Bartelstein, LLP as its new certifying accountants
     (the "new accounting firm") to audit the Registrant's financial statements.

          The  Registrant,  during  the two most  recent  fiscal  years  and the
     subsequent  interim  periods prior to the  engagement of the new accounting
     firm,  did not consult with the new  accounting  firm with regard to any of
     the matters listed in Regulation S-K Items 304(a)(2)(i) or (ii).

                                       2
<PAGE>

Item 7. Financial Statements and Exhibits.

     (c)  Exhibits

          16.1 Letter from Arthur Andersen re. change in certifying accountant

                                   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.

                                            INFRASTRUCTURE INTERNATIONAL, INC.

                                            By: /s/ Yiu Yat On
                                               ---------------------------------
                                               Yiu Yat On, President
                                               and Principal Financial Officer
Date: April 24, 2000


                                       3
<PAGE>

Arthur Andersen & Co.

Certified Public Accountants


United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20559

RE:  INFRASTRUCTURE INTERNATIONAL, INC.

Gentlemen:

     We  have  acted  as  the  Certifying   Accountant  for  the  aforementioned
Registrant  for the fiscal  year ended  December  31,  1996.  We resigned as the
Registrant's  Certifying Account for the fiscal year ended December 31, 1997. We
have been provided with the required  disclosures  made by the Registrant to the
United States Securities and Exchange Commission. Upon review of the disclosures
and statements contained in the Form 8-K, this firm agrees with such disclosures
and statements  made by the Registrant  pursuant to Item 304(a)(1) of Regulation
S-K and hereby  consents to the  inclusion  of this letter as an exhibit to Form
8-K.


Sincerely,

Arthur Andersen & Co.


                                       4


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