SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 8-K/A
Current Report Pursuant to Section 13 or 15(d) of
The Securities Act of 1934
Date of Report (Date of earliest event reported) August 5, 1999
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U.S. Wireless Data, Inc.
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(Exact name of registrant as specified in its charter)
Colorado 0-22848 84-1178691
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(State or other (Commission (I.R.S. Employer
jurisdiction File Number) Identification No.)
of incorporation)
2200 Powell Street, Suite 800, Emeryville, California 94608
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (510) 596-2025
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(Former name or former address, if changed since last report.)
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Item 4. Change in Registrant's Certifying Accountant.
(a) (i) On August 5, 1999, U.S. Wireless Data, Inc. dismissed
PricewaterhouseCoopers LLP as its independent accountants. The Registrant's
Board of Directors recommended and approved the decision to change independent
accountants.
(ii) The reports of PricewaterhouseCoopers LLP on the financial statements
for the past two fiscal years ending June 30, 1998 and 1997 did not contain any
adverse opinion or disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope or accounting principles, except that the reports of
PricewaterhouseCoopers LLP included a reference to a substantial doubt about the
Registrant's ability to continue as a going concern.
(iii) In connection with its audits for the two most recent fiscal years
and through August 5, 1999, there have been no disagreements with
PricewaterhouseCoopers LLP 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 PricewaterhouseCoopers
LLP, would have caused them to make reference thereto in their report on the
financial statements for such years.
(iv) The Registrant has requested that PricewaterhouseCoopers LLP furnish
it with a letter addressed to the Securities and Exchange Commission stating
whether or not it agrees with the above statements. A copy of such letter, dated
August 20, 1999, is filed as Exhibit 16 to this Current Report on Form 8-K.
(b) The Registrant engaged M.R. Weiser & Co., LLP, as its new independent
accountants as of August 5, 1999.
Item 7. Financial Statement and Exhibits.
The following Exhibits are filed as part of this report:
Exhibit No. Description of Exhibit
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16 Letter from PricewaterhouseCoopers LLP to the United
States Securities and Exchange Commission dated
August 20, 1999.
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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.
U.S. Wireless Data, Inc.
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(Registrant)
August 20, 1999 By /s/ Robert E. Robichaud
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(Date) (Signature)
Robert E. Robichaud
Chief Financial Officer
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August 20, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by US Wireless Data, Inc. (copy attached),
which we understand will be filed with the Commission, pursuant to Item 4 of
Form 8-K, as part of the Company's Form 8-K/A report dated August 20, 1999. We
agree with the statements concerning our Firm in such Form 8-K/A.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
