SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (date of earliest event reported): June 7, 2000
NORTH AMERICAN DATACOM, INC.
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(Exact name of Registrant as specified in its charter)
Delaware 33-17679 84-1067694
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(State or other jurisdiction (Commission File No.) (IRS Employer
of incorporation) Identification No.)
751 County Road 989
Iuka, MS 38852
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(Address of principal executive
offices, including Zip Code)
Registrant's telephone number, including area code: (662) 424-5050
N/A
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(Former name or former address if changed since last report)
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Item 4. Change in Registrant's Certifying Accountant
Effective June 7, 2000 the Company retained BDO Seidman, LLP ("BDO") to
act as the Company's independent certified public accountant. In this regard BDO
replaced Spicer, Jeffries & Co. ("Spicer") which audited the Company's financial
statements for the fiscal years ended June 30, 1998 and 1999. The Company
replaced Spicer since the Company moved its offices from Denver, Colorado (where
Spicer is located) to Mississippi. The reports of Spicer for these fiscal years
did not contain an adverse opinion, or disclaimer of opinion and were not
qualified or modified as to audit scope or accounting principles. However, the
report of Spicer for these fiscal years was qualified with respect to
uncertainty as to the Company's ability to continue as a going concern. During
the Company's two most recent fiscal years and subsequent interim period ending
June 7, 2000, there were no disagreements with Spicer on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedures, which disagreements, if not resolved to the satisfaction of
Spicer would have caused it to make reference to such disagreements in its
reports.
The Company has authorized Spicer to discuss any matter relating to the
Company and its operations with BDO.
The change in the Company's auditors was recommended and approved by the
board of directors of the Company. The Company does not have an audit committee.
During the two most recent fiscal years and subsequent interim period
ending June 7, 2000, the Company did not consult with BDO regarding 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 Company's financial statements, or any matter that was the subject of a
disagreement or a reportable event as defined in the regulations of the
Securities and Exchange Commission.
BDO has reviewed the disclosures contained in this 8-K report. The Company
has advised BDO that it has the opportunity to furnish the Company with a letter
addressed to the Securities and Exchange Commission concerning any new
information, clarifying the Company's disclosures herein, or stating any reason
why BDO does not agree with any statements made by the Company in this report.
BDO has advised the Company that nothing has come to its attention which would
cause it to believe that any such letter was necessary.
Item 7. Financial Statements, Exhibits and Pro Forma Financial Information
(a) Not Applicable
(b) Not Applicable
(c) Exhibits
16.1 Letter from former auditors confirming information in Item 4
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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 hereunto duly authorized.
Date: August 3, 2000
NORTH AMERICAN DATACOM, INC.
By: /s/ David A. Cray
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David A. Cray
Corporate Treasurer
