SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) September 16, 1999
ESQUIRE COMMUNICATIONS LTD.
(Exact name of registrant as specified in charter)
Delaware 1-11782 13-3703760
(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification
incorporation) No.)
750 B Street, San Diego, California 92101
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (619) 515-0811
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(Former name or former address, if changed since last report)
<PAGE>
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
EXHIBITS
16 Letter from KPMG LLP
<PAGE>
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 thereunto duly authorized.
ESQUIRE COMMUNICATIONS LTD.
By:/S/ STEVEN L. WOLKENSTEIN
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Steven L. Wolkenstein
Vice President and Treasurer
Dated: September 24, 1999
KPMG
750 B Street
San Diego, CA 92101
Exhibit 16
Securities and Exchange Commission
Washington, D.C. 20549
September 21, 1999
Ladies and Gentlemen:
We were previously principal accountants for Esquire Communications Ltd. and
under the date of March 26, 1999, except as to the second, third and fifth
paragraphs of Note 5(A), which are as of April 14, 1999, we reported on the
consolidated financial statements of Esquire Communications Ltd. and
subsidiaries as of and for the years ended December 31, 1998 and 1997. On
September 16, 1999, our appointment as principal accountants was terminated. We
have read Esquire Communications Ltd.'s statements included under Item 4 of its
Form 8-K dated September 16, 1999, and we agree with such statements, except
that we are not in a position to agree or disagree with Esquire Communications
Ltd.'s statement that the change was approved by the board of directors and the
audit committee.
Very truly yours,
KPMG LLP
