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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) May 21, 1999
SpatiaLight, Inc.
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(Exact name of registrant as specified in charter)
New York 000-19828 16-1360382
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
9 Commercial Blvd., Suite #200
Novato, California 94949
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(Address of principal executive offices)
Registrant's telephone number, including area code (415) 883-1693
(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN CERTIFYING ACCOUNTANTS
On May 14, 1999, SpatiaLight, Inc. (the "Company") was informed by Deloitte &
Touche LLP ("D&T"), that it had resigned as the Company's Independent
Accounting firm. During the Company's two most recent fiscal years and the
subsequent interim periods up to the date of termination, there were no
disagreements on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures which, if not resolved
to the satisfaction of D&T, would have caused D&T to make reference to the
matter in their report. D&T's report on the Company's financial statements
for each period for which D&T performed an audit of the Company's financial
statements contained no adverse opinion or disclaimer of opinion and was not
modified or qualified as to uncertainty, audit scope, or accounting
principles. However, such reports did contain a paragraph discussing a Going
Concern Uncertainty. The Company has requested D&T to furnish it with a
letter addressed to the Securities and Exchange Commission stating whether it
agrees with the above statements. A copy of that letter, dated May 21, 1999
is filed as Exhibit 16.1 to this Form 8-K.
ITEM 7. EXHIBITS.
(a) Financial statements of business acquired.
Not applicable.
(b) Pro forma financial information.
Not applicable.
(c) Exhibits.
Exhibit
No. Description
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16.1 Letter from Deloitte & Touche LLP
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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.
SPATIALIGHT, INC.
Date: May 21, 1999 By: /s/ Michael H. Burney
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Michael H. Burney
Chief Executive Officer
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EXHIBIT INDEX
Exhibit No. Description
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16.1 Letter from Deloitte & Touche LLP
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EXHIBIT 16.1
[LETTERHEAD OF DELOITTE & TOUCHE LLP]
May 21, 1999
Securities and Exchange Commission
450 5th Street, N.W.
Washington, DC 20549
Re: SpatiaLight, Inc.
File No.: 0-19828
Dear Sir/Madam:
We have read Item 4 of the Form 8-K of SpatiaLight, Inc. dated May 21, 1999
and agree with the statements contained therein.
Very truly yours,
/s/ Deloitte & Touche LLP
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