SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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 15, 2000
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INTERNET COMMERCE CORPORATION
(Exact name of registrant as specified in its charter)
Commission file number 024996
Delaware 133645702
(State or other jurisdiction (I.R.S. Employer
of Identification Number)
incorporation or organization)
805 Third Avenue, New York, New York 10022
(Address of principal executive offices)
(Zip Code)
(212) 271-7640
(Registrant's telephone number, including area code)
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INTERNET COMMERCE CORPORATION
FORM 8-K
CURRENT REPORT
TABLE OF CONTENTS
Page
Item 4. Changes in Registrant's Certifying Accountant............... 3
Item 7. Exhibit..................................................... 3
Signature............................................................ 4
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Item 4. Changes in Registrant's Certifying Accountant
On May 15, 2000, Internet Commerce Corporation ("ICC") replaced Richard A.
Eisner & Company, LLP ("Eisner & Company") as its independent auditors. The
Audit Committee of the Board of Directors recommended and the Board of Directors
approved a change in independent auditors and selected Deloitte & Touche LLP as
independent auditors to audit the financial statements of ICC for the fiscal
year ending July 31, 2000, subject to ratification by the stockholders at the
Annual Meeting.
Eisner & Company served as independent auditors of ICC since inception.
Eisner & Company's report on ICC's financial statements for the last fiscal year
did not contain an adverse opinion or disclaimer of opinion, nor were any such
reports qualified or modified as to uncertainty, audit scope or accounting
principles. Further, there have been no disagreements with Eisner & Company on
any matter of accounting principles or practices, financial statement disclosure
or auditing scope or procedure which disagreement, if not resolved to the
satisfaction of such auditors, would have caused such auditors to make reference
to the subject matter of the disagreement(s) in connection with their report
thereon during ICC's most recent fiscal year.
Item 7. Financial Statements and Exhibits
c) Exhibit
1. Letter of Eisner & Company, dated May 17, 2000, to the Securities and
Exchange Commission.
3
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SIGNATURE
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.
Date: May 18, 2000
INTERNET COMMERCE CORPORATION
/s/ Dr. Geoffrey S. Carroll
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Dr. Geoffrey S. Carroll
President and Chief Executive Officer
(Principal Executive Officer)
Exhibit 1
Eisner Richard A. Eisner & Company, LLP
Accountants and Consultants
575 Madison Avenue
New York, NY 10022-2597
Tel 212.355.1700 Fax 212.355.2414
www.eisnerllp.com
May 17, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Internet Commerce Corporation
File Ref. No. 000-24996
We were previously the independent auditors for Internet Commerce Corporation;
under the date of September 30, 1999, we reported on the financial statements of
Internet Commerce Corporation as of July 31, 1999 and for the year then ended.
On May 16, 2000, we were informed that we were being replaced as the Company's
independent auditor. We have read the statements included under Item 4 of Form
8-K dated May 15, 2000 of Internet Commerce Corporation and we agree with such
statements.
Very truly yours,
/s/ Richard A. Eisner & Company, LLP
