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
Date of Report (Date of earliest event reported) December 12, 1996
WIZ TECHNOLOGY, INC.
(Exact name of registrant as specified in its charter)
Nevada
(State or other jurisdiction of incorporation)
1-12726 33-0560855
(Commission File Number) (IRS Employer Identification No.)
32951 Calle Perfecto, San Juan Capistrano, California 92675
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code 714-443-3000
Page 1 of 2 pages
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Item 4. Changes in Registrant's Certifying Accountant.
1. (i) The Registrant's former independent accountant,
Grant Thornton LLP
("Grant Thornton") resigned from that capacity on December 12, 1996.
(ii) Grant Thornton did not issue any report on the
financial statements of the Registrant.
(iii) From the date of engagement of Grant Thornton through
the date of resignation of Grant Thornton, there were no disagreements with
Grant Thornton on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, except as follows:
Grant Thornton advised the Registrant that Grant Thornton had
noted a pattern of events that led Grant Thornton to conclude that Grant
Thornton was no longer willing to be associated with the financial statements
prepared by the Registrant. The events which were mentioned to the Registrant by
Grant Thornton included the Registrant's lack of preparation for the audit, the
issuance of a press release by the Registrant on the results of operations for
the year ended July 31, 1996 which required substantial revisions due to
significant accounting adjustments, and the Registrant's lack of understanding
of the significance of certain matters to the preparation of financial
statements and the audit thereof and timeliness of both internal and external
communication of those matters. Grant Thornton also advised the Registrant that
for the period Grant Thornton was engaged to audit (the year ended July 31,
1996) the Registrant did not have the appropriate level of management or board
oversight over the Company's accounting policies, practices or other procedures.
A letter from Grant Thornton is attached as an Exhibit to this
Form 8-K.
2. On December 13, 1996 the Registrant engaged Cacciamatta
Accountancy Corporation as its new independent accountant.
Item 7. Exhibits.
16.1 Letter from Grant Thornton, LLP, former principal
accountant for the
Registrant.
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.
Dated: December 16, 1996 WIZ TECHNOLOGY, INC.
By: /s/ Arthur S. Tendler
Arthur S. Tendler
President
2
December 16, 1996
Securities and Exchange Commission
Washington, DC 20549
Re: WIZ Technology, Inc.
File No. 1-12726
Dear Sir or Madam:
We have read Item 4 of the Form 8-K of WIZ Technology, Inc. dated December 12,
1996. With respect to the paragraphs 1(i), 1(ii) and 1(iii)of Item 4 of that
Form 8-K, we agree with the statements contained therein.
With respect to Item 4 paragraph 2, we do not have sufficient knowledge for us
to comment on this statement.
Very truly yours,
Grant Thornton LLP
