FORM 8-K
U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report
JULY 21, 2000
E.mergent, Inc.
(Exact name of registrant as specified in its charter)
COMMISSION FILE NUMBER: 0-23858
DELAWARE 41-1726281
(State or other jurisdiction of (IRS Employer
incorporation or organization) Identification No.)
5960 GOLDEN HILLS DRIVE
GOLDEN VALLEY, MN 55416
(Address of principal executive offices) (Zip code)
Registrants telephone number, including area code: (763) 417-4257
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ITEM 4. CHANGES IN REGISTRANTS CERTIFYING ACCOUNTANT.
Effective July 14, 2000, the Registrant dismissed Boulay, Heutmaker,
Zibell & Company PLLP as its independent accounting firm. The termination of
Boulay, Heutmaker, Zibell & Company PLLP was approved by the Audit Committee of
the Board of Directors of the Registrant.
Boulay, Heutmaker, Zibell & Company PLLP's report on the financial
statements of the Registrant for each of the last two fiscal years neither
contained an adverse opinion or a disclaimer of opinion, nor was qualified or
modified as to uncertainty, audit scope, or accounting principles.
During the Registrants two most recent fiscal years and the interim
periods through July 14, 2000, there were no disagreements with Boulay,
Heutmaker, Zibell & Company PLLP as described in Items 304(a) (1) (iv) of
Regulation S-B.
Accordingly, Boulay, Heutmaker, Zibell & Company PLLP has not advised
the Registrant of (i) the absence of internal controls necessary to develop
reliable financial statements, (ii) any information which would cause Boulay,
Heutmaker, Zibell & Company PLLP unable to rely on management's representations,
or that Boulay, Heutmaker, Zibell & Company PLLP was unwilling to be associated
with the financial statements prepared by management, (iii) or any need that
Boulay, Heutmaker, Zibell & Company PLLP to expand significantly the scope of
its audit, or any information that if further investigated may (a) materially
impact the fairness or reliability of either a previously issued audit report of
the underlying financial statements or any financial statements for any fiscal
period subsequent to the date of the most recent financial statements covered by
and audit report or (b) cause it to be unwilling to rely on management's
representations or be associated with the Registrant's financial statements, or
(iv) and information that has come to the attention of Boulay, Heutmaker, Zibell
& Company PLLP that it concluded materially impacts the fairness or reliability
of either (a) a previously issued audit report or the underlying financial
statements or (b) any financial statements issued or to be issued covering any
fiscal period subsequent to the date of the most recent financial statements
covered by an audit report.
ITEM 7. EXHIBITS.
Exhibit 1 - Letter from Boulay, Heutmaker, Zibell & Co., PLLP
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.
REGISTRANT: E.mergent, Inc.
DATE: JULY 21, 2000 BY: /S/ JAMES W. HANSEN
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NAME: JAMES W. HANSEN
TITLE: CEO, CHAIRMAN & TREASURER
