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)
September 15, 1997
INTERNET COMMUNICATIONS CORPORATION
(Exact name of registrant as specified in its charter)
Colorado 0-19578 84-1095516
(State of incorporation) (Commission file number) (IRS Employer
Identification
No.)
7100 E. Belleview Ave., Suite 201, Englewood, CO 80202
(Address of principal executive offices) (Zip Code)
(303) 770-7600
(Registrant's telephone number)
Not Applicable
(Former name and address)
Item 4. Changes in Registrant's Certifying Accountant
Hein + Associates LLP served as independent accountant for the Company for
the years ended January 31, 1996 and 1997. On September 15, 1997, the Company's
Board of Directors on the recommendation of its Audit Committee selected KPMG
Peat Marwick LLP to serve as its independent accountant with respect to
subsequent periods. The Board of Director's failure to select Hein + Associates
LLP as the Company's independent accountants constitutes their being "dismissed"
as such term is used in Item 304 of Regulation S-K, under the Securities Act of
1933, as amended.
Hein + Associates LLP's reports on the Company's financial statements for
the years ended January 31, 1996 and 1997 did not contain an adverse opinion or
disclaimer of opinion and were not qualified as to audit scope or accounting
principles. During the years ended January 31, 1996 and 1997 or for the
subsequent interim period through the date of this Form 8-K, the Company has not
had any disagreement with Hein + Associates LLP on any matter of accounting
principles, financial statement disclosure, or auditing scope or procedures
which disagreement if not resolved to the satisfaction of Hein + Associates LLP,
would have caused Hein + Associates LLP to make reference to the subject matter
of the disagreement in connection with its report.
Item 7. Financial Statements and Exhibits
c. Exhibits
Exhibit No. Description
16 Letter regarding Change in Certifying Independent Accountant
Item 8. Change in Fiscal Year
On September 15, 1997, the Registrant determined to change its fiscal year end
from January 31 to December 31. A report covering the transition period will be
filed on Form 10-KSB.
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: September 19, 1997 INTERNET COMMUNICATIONS CORPORATION
By: /s/ Paul W. Greiving
Paul W. Greiving
Treasurer
Exhibit 16
September 16, 1997
Securities and Exchange Commission 450 5th Street, N.W.
Washington, D.C. 20549
Re: Internet Communications Corporation
File No. 0-19578
Gentlemen:
We have read Item 4 of Internet Communications Corporation's Form 8-K, dated
September 19, 1997, and are in agreement with the statements contained in the
second paragraph therein as they relate to us.
Very truly yours,
Hein + Associates LLP
