<PAGE>
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
AMENDED
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 2, 2000
FOCAL CORPORATION
- --------------------------------------------------------------------------------
( Exact Name of Registrant as Specified in Its Charter)
UTAH
- --------------------------------------------------------------------------------
(State or Other Jurisdiction of Incorporation)
000-22968 87-0363789
- --------------------------------------------------------------------------------
(Commission File Number) (IRS Employer Identification No.)
1415 WEST NORTH ST. #302, ANAHEIM, CA 92801
- --------------------------------------------------------------------------------
(Address of principal executive office) (Zip code)
(714) 635-8821
- --------------------------------------------------------------------------------
Registrant's Telephone Number, Including Area Code
- --------------------------------------------------------------------------------
(Former Name or Former Address, if changed since last report.)
<PAGE>
ITEM 7. Exhibits:
When the original Form 8-K was filed, the letter from the previous accountants
had been requested, but not received. This letter has now been received and is
attached as an exhibit.
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.
FOCAL CORPORATION
Date: May 12, 2000 By: /s/ Gerald W. May
--------------------------------
Gerald W. May
Treasurer
Caldwell, Becker, Dervin, Petrick, & Co., L.L.P.
CERTIFIED PUBLIC ACCOUNTANTS
May 8, 2000
SECURITIES AND EXCHANGE COMMISSION
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read and agreed with the comments in Item 4 of Form 8-K of Focal
Corporation dated May 2, 2000.
Very truly yours,
CALDWELL, BECKER, DERVIN, PETRICK & CO., L.L.P.
/s/ Lawrence Becker,
- --------------------
Caldwell, Becker, Dervin, Petrick & Co.
Lawrence R. Becker, CPA
20750 Ventura Boulevard, Suite 140 Woodland Hills, CA 91364
(818) 704-1040 (213) 873-1040 FAX (818) 704-5536
