SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 of 15(d) of the
Securities Exchange Act of 1934
July 22, 1996
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Date of Report (date of earliest event reported)
DATALINK SYSTEMS CORPORATION
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Exact name of Registrant as Specified in its Charter
Nevada 33-21508 35-3574355
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State or Other Jurisdiction Commission File IRS Employer Identification
of Incorporation Number Number
17420 High Street, Los Gatos, California 95032
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Address of Principal Executive Offices, Including Zip Code
(408) 354-5604
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Registrant's Telephone Number, Including Area Code
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.
(a) On July 22, 1996, Datalink Systems Corporation (the "Registrant"),
engaged Coopers & Lybrand, LLP as its independent accountants for the fiscal
year ended March 31, 1997. Also on July 22, 1996, Davis & Co., CPAs, P.C. was
dismissed as the Registrant's independent accountants.
(b) Davis & Co., CPAs, P.C.'s report on the Registrant's financial
statements for the fiscal year ended March 31, 1996 contained no adverse
opinion or disclaimer of opinion nor were they qualified as to uncertainty,
audit scope or accounting principles, except that Davis & Co., CPAs, P.C.'s
report on the Registrant's financial statements for the fiscal year ended
March 31, 1996 contained a qualification concerning the Registrant's ability
to continue as a going concern.
(c) The Registrant's Board of Directors made the decision to engage
Cooper's & Lybrand, LLP. The Registrant has no audit or similar committee.
(d) In connection with the prior audit for the fiscal year ended March
31, 1996, and during the interim period from March 31, 1996 to July 22, 1996,
there have been no disagreements with Davis & Co., CPAs, P.C. on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure.
(e) The Registrant did not consult with Coopers & Lybrand, LLP with
regard to any matter concerning the application of accounting principles to
any specific transactions, either completed or proposed, or the type of audit
opinion that might be rendered with respect to the Registrant's financial
statements.
(f) The Registrant has requested that Davis & Co., CPAs, P.C. review the
disclosure and that firm has been given an opportunity to furnish the
Registrant with a letter addressed to the Commission containing any new
information, clarification of the registrant's expression of its views, or the
respect in which it does not agree with the statements made by the Registrant
herein. Such letter is filed as an exhibit to this Report.
Item 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) EXHIBITS.
Exhibit 16. Letter from Davis & Co., CPAs, P.C.
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.
DATALINK SYSTEMS CORPORATION
Dated: July 22, 1996 By /s/ Anthony LaPine
Anthony LaPine, President
DAVIS & CO., CPAs, P.C.
9137 East Mineral Circle, Suite 110
Englewood, Colorado 80112-3402
Phone 303/792-3900
FAX 303/792-2811
July 22, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Datalink Systems Corporation (formerly Lord Abbott, Inc.)
SEC File No. 33-21508
Ladies and Gentlemen:
Relative to the change in auditors, of which we were notified on July 22,
1996, we have read the statements made by Datalink Systems Corporation. We
understand that these statements are being filed with the Commission, pursuant
to Item 4 of the Company's Form 8-K report dated July 22, 1996. We agree with
the statements concerning our firm in such Form 8-K, Item 4.
Sincerely,
DAVIS & CO., CPAs, P.C.
/s/ Carol A. Davis
Carol A. Davis
Certified Public Accountant
Enclosures
cc: Jon D. Sawyer, P.C.
Datalink Systems Corporation - Anthony LaPine
