DATALINK SYSTEMS CORP /CA/
8-K, 1998-09-03
TELEPHONE & TELEGRAPH APPARATUS
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                   U.S. SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, D.C.

                                 FORM 8-K

                              CURRENT REPORT

                    Pursuant to Section 13 or 15(d) of the
                        Securities Exchange Act of 1934



                             September 3, 1998
               ------------------------------------------------
               Date of Report (date of earliest event reported)



                         DATALINK SYSTEMS CORPORATION
             ----------------------------------------------------
             Exact Name of Registrant as Specified in its Charter



         Nevada                    0-21069              35-3574355
- ---------------------------    ---------------   ---------------------------
State or Other Jurisdiction    Commission File   IRS Employer Identification
     of Incorporation               Number                  Number



         1735 Technology Drive, Suite 790, San Jose, CA  95110
        ----------------------------------------------------------
        Address of Principal Executive Offices, Including Zip Code



                               (408) 367-1700
              --------------------------------------------------
              Registrant's Telephone Number, Including Area Code



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ITEM 4.  CHANGES IN THE REGISTRANT'S CERTIFYING ACCOUNTANT

     On September 3, 1998,  Datalink Systems Corporation (the "Company") engaged
BDO Seidman LLP as its independent  accountants to audit the Company's financial
statements.   On  July  17,  1998,  the  Company  received   notification   from
Pricewaterhouse Coopers LLP ("PwC"), who had served as the Company's independent
accountants,  that its  client-audit  relationship  with the Company had ceased.
Information concerning the notification from PwC has previously been reported in
a Report on Form 8-K dated July 17, 1998.

     Neither the Company nor any person acting on its behalf  consulted with BDO
Seidman  LLP with  regard  to the  application  of  accounting  principles  to a
specific  completed or  contemplated  transaction,  or the type of audit opinion
that might be rendered  on the  Company's  financial  statements.  In  addition,
neither  the  Company  nor any person  acting on its behalf  consulted  with BDO
Seidman LLP with regard to any disagreement or event identified in the Company's
prior Report on Form 8-K dated July 17, 1998.

     The Company  has  requested  that BDO  Seidman  LLP review the  disclosures
contained  herein and, if it desires to do so, provide the Company with a letter
addressed  to  the  Securities  and  Exchange  Commission   containing  any  new
information,  clarification  of the Company's  expressions of its views,  or the
respects in which it does not agree with the statements made herein. However,
BDO Seidman LLP has not provided the Company with such a letter.

                               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:  September 3, 1998           By:/s/ Anthony N. LaPine
                                       Anthony N. LaPine, President



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