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FORM 8-K
CURRENT REPORT
PUSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report: January 11, 2001
EUROPA CRUISES CORPORATION
DELAWARE
COMMISSION FILE NUMBER: 0-17529
IRS EMPLOYER IDENTIFICATION NO. 59-2935476
150-153RD Avenue Suite 202
Madeira Beach, Florida 33708
(727) 393-2885 Ext. 312
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
1. At a regularly scheduled meeting of the Board of Directors of Europa Cruises
Corporation held on December 29, 2000, the Board approved a resolution to
retain Friedman, Alpren & Green LLP as its independent accounting firm and
auditors for the fiscal year ending December 31, 2000 to replace the firm of BDO
Seidman,LLP (BDO) who were dismissed as auditors of the Company effective
January 11, 2001.
2. The report of BDO on the Company's financial statements as of December 31,
1999 and 1998 did not contain an adverse opinion or disclaimer of opinion and
were not qualified or modified as to uncertainty, audit scope or accounting
principles.
3. In connection with the examination of the balance sheet as of December 31,
1999 and 1998 and the related statements of operations, cash flows and changes
in stockholders equity for the year ended December 31, 1999 and 1998 and for
subsequent reviews for the interim periods through September 30, 2000, (x) there
were no disagreements with BDO on any matters of accounting principles or
practices, financial statement disclosure or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of BDO, would have caused BDO
to make a reference to the subject matter of the disagreements in connection
with its reports in the financial statements for such periods and (y) there were
no "reportable events" as that term is described in Item 304(a)(1)(v) of
regulation S-K.
4. The Company has requested that BDO furnish it with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the above
statements.
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5. During the two most recent fiscal years, the Company has not consulted with
Friedman, Alpren & Green LLP regarding; (1) the application of accounting
principles to a specified transaction, either completed; (2) the type of audit
opinion that might be rendered on the Company's financial statements, and in no
case was a written report provided to the Company nor was oral advice provided
that the Company concluded was an important factor in reaching a decision as to
an accounting, auditing or financial reporting issue; or (3) any matter
concerning a disagreement, as that term is defined in Item 304(a)(1)(iv) of
regulation S-K and the related instructions to Item 304 of Regulation S-K, or a
reportable event with the former auditor (as described in Regulation S-K Item
304(a)(1)(v)).
ITEM 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(c) The following exhibits are furnished in accordance with the provisions of
Item 601 of regulation S-K:
Exhibit 99.1 Letter from BDO pursuant to Item 304(a)(3).
SIGNATURE
Pursuant to the requirement 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.
EUROPA CRUISES CORPORATION
By: /s/ Robert Zimmerman
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Robert Zimmerman
Chief Financial Officer
Dated: January 19, 2001
