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SECURITIES AND EXCHANGE COMMISSION
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): May 31, 2000
Medical Management Systems, Inc.
(Exact Name of Registrant as specified in its Charter)
Colorado 0-29462 95-4121451
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
c/o Bookdigital.com, Inc.
65 Broadway - 5th Floor
New York, New York 10004
(Address of Principal Executive Offices) (Zip Code)
(212) 480-6380
(Registrant's telephone number, including area code.)
Not Applicable
(Former Name or Former Address, if Changed Since Last Report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On May 31, 2000, the Company dismissed the firm of Hein &
Associates, LLP ("HALLP") as the Company's independent auditors,
effective immediately. The Company then selected Simon Krowitz
Bolin & Associates, P.A., 11300 Rockville Pike - Suite 800,
Rockville, Maryland 20852 ("SKBAPA") to act as the Company's
independent auditors for the fiscal year ending December 31, 2000.
The foregoing actions of the Company were ratified by the Board of
Directors.
The reports of HALPP on the Company's financial statements for
the years ended December 31, 1998 and December 31, 1999 did not
contain an adverse opinion or a disclaimer of opinion, nor were
they qualified or modified as to uncertainty, audit scope or
accounting principles, except that such reports contained a "going
concern" explanatory paragraph.
During the two years ended December 31, 1999, and during the
subsequent period from January 1, 2000 to May 31, 2000, there were
no "Disagreements" (as such term is defined under the Federal
Securities laws) with HALLP 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 HALLP would have caused that firm to make reference
to the subject matter of the Disagreements in connection with their
report.
During the two years ended December 31, 1999, and during the
subsequent period from January 1, 2000 to May 31, 2000, the Company
was not (i) advised by HALPP that the Company did not have internal
controls necessary to develop reliable financial statements; (ii)
advised by HALLP that it was no longer able to rely on management's
representations or that it was unwilling to be associated with
financial statements prepared by management; (iii) advised by HALLP
of a need to expand the scope of its audit; or (iv) advised by
HALLP that information had come to its attention that materially
impacted the fairness or reliability of any audit report or
financial statement issued or to be issued, or caused them to be
unwilling to rely on management's representations or be associated
with the Company's financial statements (collectively, "Reportable
Events").
During the two years ended December 31, 1999, and during the
subsequent period from January 1, 2000 to May 31, 2000, neither the
Company, nor anyone on its behalf, consulted SKBAPA on (i) the
application of accounting principles to a specified transaction,
either completed or proposed; (ii) the type of audit opinion that
might be rendered on the Company's financial statements; or (iii)
any matter that was either the subject of Disagreement or a
Reportable Event. A letter from HALLP is attached as Exhibit 16.
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ITEM 5. OTHER EVENTS.
As previously reported in its Form 10-QSB for the quarter
ended March 31, 2000, the Company is engaged in an exchange offer
(the "Exchange Offer") for the shares of common stock of
Bookdigital.com, Inc., a privately held Delaware corporation
("Bookdigital"). The Exchange Offer was originally scheduled to be
concluded on May 31, 2000. However, the Company has extended
Exchange Offer to June 30, 2000. As of May 31, 2000, the holders
of 10,968,300 of Bookdigital's 11,234,200 outstanding shares of
common stock tendered their Bookdigital Shares for exchange. In
such connection, the Company will issue an aggregate of
approximately 3,414,761 shares of its common stock to holders of
Bookdigital and its shares outstanding will increase from 263,256
shares to approximately 3,678,017 shares.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(a) EXHIBITS
16.2 Letter from Hein & Associates, dated June 2, 2000.
(b) Financial Statements. None
(c) Pro Forma Financial Information. None
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SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this amended report to be
signed on its behalf by the undersigned thereunto duly authorized.
MEDICAL MANAGEMENT SYSTEMS, INC.
By: /s/ Ray Vahab
Ray Vahab,
Chief Executive Officer
Dated: June 21, 2000
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EXHIBIT 16.2
[LETTERHEAD OF HEIN + ASSOCIATES, LLP]
June 2, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Medical
Management Systems, Inc. and, under the date of March 1, 2000, we
reported on the financial statements of Medical Management Systems,
Inc. as of and for the years ended December 31, 1998 and 1999. On
May 31, 2000, our appointment as principal accountants was
terminated. We have read Medical Management's Systems Inc.'s
statements included under Item 4 of its Form 8-K dated May 31,
2000, and we agree with such statements, except that we are not in
a position to agree or disagree with Medical Management System,
Inc.'s statements that our termination and the appointment of Simon
Krowitz Bolin & Associates, P.A. were ratified by the Board of
Directors, or whether there was any consultation with Simon Krowitz
Bolin & Associates, P.A..
Very truly yours,
/s/ HEIN + ASSOCIATES, LLP
