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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
October 2, 2000
(Date of report)
VIANET TECHNOLOGIES, INC.
(Exact Name of Registrant as Specified in Charter)
Delaware 033-55254-19 87-0434285
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
6509 Windcrest Drive, Suite 160, Plano, TX 75024
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(Address of Principal Executive Offices) (Zip Code)
Registrant's Telephone Number, Including Area Code (972) 543-2700
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83 Mercer Street, New York, New York 10012
(Former Address, if Changed Since Last Report)
Item 4. Change in Registrant's Certifying Accountant.
1. On October 2, 2000, the Company was notified that Edward
Isaacs & Company, LLP had merged with McGladrey & Pullen,
LLP and that Edward Isaacs & Company, LLP would no longer be
the auditor for the Registrant. McGladrey & Pullen, LLP was
appointed as the Registrant's new auditor.
2. The auditor's reports from Edward Isaacs & Company, LLP for
the Registrant's past two fiscal years 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.
3. The decision to engage McGladrey & Pullen, LLP was approved
by the board of directors.
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4. During the Registrant's two most recent fiscal years and the
subsequent interim period preceding the change, there have
been no disagreements with Edward Isaacs & Company, LLP on
any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure.
5. The Registrant has requested Edward Isaacs & Company to
furnish a letter addressed to the Commission stating whether
it agrees with the statements made in this Item. Such letter
is included in an exhibit to this Form 8K.
Item 7. Exhibits.
o Letter from Edward Isaacs & Company, LLP dated October 10, 2000
regarding the change in certified accountants.
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SIGNATURE
Pursuant to the requirements of Section 13 or 15(d) of the Securities
Exchange Act of 1934, the Registrant has duly caused this report to be signed on
its behalf by the Undersigned, thereunto duly authorized.
Vianet Technologies, Inc.
(Registrant)
Dated: October 10, 2000
/s/Vincent Santivasci
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By: Vincent Santivasci
Chief Financial Officer
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Edward Isaacs & Company, LLP
Securities and Exchange Commission
Washington, D.C. 20549
Gentlemen:
We were previously the independent accountants for Vianet Technologies, Inc. and
we reported on the consolidated financial statements of Vianet Technologies,
Inc. and subsidiaries as of and for the year ended December 31, 1999 and the
period ended December 31, 1998. On October 2, 2000 we informed Vianet
Technologies, Inc. that we had merged with McGladrey & Pullen, LLP and we would
no longer be the independent accountants of Vianet Technologies, Inc. We have
read Vianet Technologies, Inc. statements included under Item 4 of its Form 8-K
for October 2, 2000 and we agree with such statements.
New York, NY
October 10, 2000
Edward Isaacs & Company, LLP
/s/ Edward Isaacs & Company, LLP