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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
AMENDMENT NO. 1
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
April 4, 2000
Date of Report (Date of Earliest event reported)
E Com Ventures, Inc.
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(Exact name of registrant as specified in its charter)
Florida 0-19714 65-0977964
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State of Commission File IRS Employer
Incorporation Number Identification No.
11701 N.W. 101st Road, Miami, Florida 33178
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Address of principal executive offices
Registrant's telephone number, including area code: (305) 889-1600
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Perfumania, Inc.
(Former name or former address, if changed since last report)
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ITEM 4. Changes in Registrant's Certifying Accountant.
(a) Current Independent Accountants
On April 4, 2000, PricewaterhouseCoopers LLP ("PwC"), notified E Com Ventures,
Inc. (the "Company") that upon completion of their audit of the Company's
consolidated financial statements for the fiscal year ended January 29, 2000,
they will resign as the Company's independent certified public accountants.
PwC has previously audited the Company's consolidated financial statements for
the fiscal years ended January 30, 1999 and January 31, 1998 ("Prior Fiscal
Years"). Their reports on such consolidated financial statements did not contain
an adverse opinion or a disclaimer of opinion and were not qualified or modified
as to uncertainty, audit scope or accounting principles, except for a modified
opinion for the fiscal year ended January 30, 1999 relating to the Company's
ability to continue as a "going concern". Further, in connection with its audits
of the Company's financial statements for the Prior Fiscal Years and through
April 4, 2000, the Company had no disagreements with PwC on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreements, if not resolved to the satisfaction of
PwC, would have caused them to make a reference to the subject matter of the
disagreements in connection with its reports on the consolidated financial
statements of the Company for each of the Prior Fiscal Years.
PwC has furnished to the Company a letter addressed to the Securities and
Exchange Commission stating whether or not PwC agrees with the statements made
by the Company herein. A copy of such letter, dated April 11, 2000 is attached
as an Exhibit to this Current Report Form 8-K/A.
(b) New Independent Accountants
Upon completion of the audit of the January 29, 2000 consolidated financial
statements, the Company's Board of Directors will select a successor independent
certified public accounting firm once they meet and review the qualifications of
potential applicants.
ITEM 7. Financial Statements and Exhibits.
Exhibit 16.1 Letter from PricewaterhouseCoopers LLP to the Securities and
Exchange Commission dated April 11, 2000.
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SIGNATURE
Pursuant to the requirements of the Securities and Exchange Act of 1934, the
Company has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized this 11th day of April 2000.
E Com Ventures, Inc.
By: /s/ Ilia Lekach
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Ilia Lekach
Chairman and
Chief Executive Officer
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Exhibit 16.1
[PricewaterhouseCoopers LLP Letterhead]
April 11, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements by E Com Ventures, Inc. (copy attached), which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K/A,
as part of the Company's Form 8-K/A report dated April 4, 2000. We agree with
the statements concerning our Firm in such Form 8-K/A.
Very truly yours,
PricewaterhouseCoopers LLP
