UNITED STATES
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 3, 1999
eVision USA.Com, Inc.
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(Exact name of registrant as specified in its charter)
Colorado 0-17637 45-0411501
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(State or other jurisdiction (Commission File No.) (I.R.S. Employer
of incorporation) Identification No.)
1700 Lincoln Street, Suite 3200, Denver, CO 80203
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(Address of principal executive offices) (Zip Code)
(303) 860-1700
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(Registrant's telephone number, including area code)
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Item 4. Changes In Registrant's Independent Accountants
On September 3, 1999, KPMG LLP was dismissed as the independent accountants for
eVision USA.Com Inc. (the "Company"). KPMG LLP acted as the independent
accountants for the Company for the years ended September 30, 1998 and 1997.
KPMG LLP's reports on the Company's financial statements for the past two years
ended September 30, 1998 and 1997 did not contain an adverse opinion or
disclaimer of opinion, and were not modified as to uncertainty, audit scope or
accounting principles.
The decision to change accountants was approved by the Company's Board of
Directors.
During the Company's two most recent fiscal years and subsequent interim period
up to the date of the change in independent accountants, there were no
disagreements with KPMG LLP on any matter of accounting principle or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreement(s), if any, not resolved to the satisfaction of KPMG LLP, would
have caused KPMG LLP to make a reference to the subject matter of the
disagreement(s) in connection with its reports.
Item 7. Financial Statements and Exhibits.
Exhibit 16 Letter from KPMG LLP
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 3, 1999 eVISION USA.COM, INC.
By:/s/ Robert H. Trapp
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Robert H. Trapp,
Managing Director
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September 3, 1999
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for eVision USA.Com, Inc. and, under
the date of December 30, 1998, we reported on the consolidated financial
statements of eVision USA.Com, Inc. and subsidiaries (the Company) as of and for
the years ended September 30, 1998 and 1997. On September 3, 1999, our
appointment as principal accountants was terminated. We have read the Company's
statements included under Item 4 of its Form 8-K dated September 3, 1999, and we
agree with such statements, except that we are not in a position to agree or
disagree with the Company's statements that the decision to change accountants
was approved by the Company's Board of Directors.
Very truly yours,
/s/ KPMG LLP
KPMG LLP
