U S WIRELESS CORP
8-K, 2000-03-16
RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT
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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.


                                 March 15, 2000
                Date of Report (Date of Earliest event reported):

                            U.S. WIRELESS CORPORATION
                            -------------------------
             (Exact name of registrant as specified in its charter)
<TABLE>
<CAPTION>
<S>                                 <C>                       <C>
         Delaware                   0-24742                   13-3704059
         --------                   -------                   ----------
         State of                   Commission File           IRS Employer
         Incorporation              Number.                   Identification No.
</TABLE>

             2303 Camino Ramon, Suite 200 San Ramon California 94583
            --------------------------------------------------------
                     Address of principal executive offices


        Registrant's telephone number, including area code (925) 327-6200
                                 --------------



                                       N/A
          (Former name or former address, if changed since last report)
<PAGE>
ITEM 4.  Changes in Registrant's Certifying Accountant.

On March 2,  2000,  the board of  directors  of the  Registrant  authorized  the
Registrant's  executive officers to engage the independent  auditing firm of BDO
Seidman,  LLP as its  auditors to audit its  financial  statements  for the year
ended March 31, 2000 and dismiss the firm of Haskell & White LLP upon acceptance
by BDO Seidman LLP.

The  Registrant  did not request that Haskell & White LLP stand for  re-election
and the firm was dismissed as of March 14, 2000.  The  Registrant's  decision to
change  auditors was due to the  expansion of its  business  operations  and the
board of directors  determination that the Registrant  required an auditing firm
that has operations nationally and internationally.

Haskell & White LLP had audited the  Registrant's  financial  statements for the
years ended March 31, 1996, 1997, 1998 and 1999. Their reports on such financial
statements did not contain an adverse opinion or disclaimer of opinion, nor were
the reports subsequently  modified as to uncertainty,  audit scope or accounting
principles.

The change in auditors was not due to any discrepancies or disagreements between
the Registrant and Haskell & White LLP on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure.

As required by Item 304(a)(3) of Regulation S-B promulgated under the Securities
Act of 1933, as amended,  Haskell & White LLP has furnished to the  Registrant a
letter  addresses to the  Securities and Exchange  Commission  stating that such
firm agrees with the statements  made by the Registrant  herein.  A copy of such
letter is attached to this form as Exhibit 16.01.


<PAGE>
                                   SIGNATURES

Pursuant to the  requirements  of the  Securities  and Exchange Act of 1934, the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized this 14th day of March, 2000.

                                U.S. WIRELESS CORPORATION


                        By:     \s\ Dr. Oliver Hilsenrath
                                Dr. Oliver Hilsenrath
                                Chief Executive Officer



Exhibit 16.01





March 15, 2000


Securities and Exchange Commission
450 West Fifth Street, N.W.
Washington, DC 20549

Gentlemen:

We have  read Item 4 of U.S.  Wireless  Corporation's  Form 8-K dated  March 15,
2000, and are in agreement with the  statements  contained in therein  regarding
our termination as auditors.

HASKELL & WHITE LLP




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