FORM 8-K
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
The Securities and Exchange Act of 1934
DATE OF REPORT (Date of earliest event Reported): January 31, 1997
PARAMARK ENTERPRISES, INC.
(Exact name of registrant as specified in its charter)
Delaware 0-23026 22-3261564
(State of other jurisdictions (Commission file number) (IRS Employer
of incorporation) Identification No.)
135 Seaview Drive
Secaucus, NJ 07094-3618
(Address of Principal Executive Offices)
Registrant's telephone number, including area code: (201) 422-0910
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Item 4. Changes in Registrant's Certifying Accountant
(a) On January 31, 1997 Registrant dismissed Goldstein, Golub, Kessler &
Co., P.C. ("GGK") as its independent auditors. Such dismissal was approved by
Registrant's Board of Directors. GGK's report upon Registrant's financial
statements for its fiscal years ended December 31, 1995 and 1994 did not contain
an adverse opinion or a disclaimer of opinion, nor was such report qualified or
modified as to audit scope or accounting principles. The report was prepared
assuming that the Registrant will continue as a going concern. During
Registrant's fiscal years ended December 31, 1995 and 1994 to the date of GGK
dismissal (the "Interim Period"): (i) there were no disagreements (of the nature
contemplated by Item 304 (a) (1) (iv) of Regulation S-K ("Disagreements))
between Registrant and GGK; and (ii) there were no reportable events of the
nature contemplated by Item 304 (a)(1)(v)(A)-(D) of Regulation S-K.
(b) On January 31, 1997 Registrant engaged Arthur Anderson LLP ("AA") as
its independent public accountants for Registrant's fiscal year ending December
31, 1996. During Registrant's two fiscal years ended December 31, 1995 and the
Interim Period, Registrant did not consult AA with respect to any of the matters
contemplated by Item 304 (a)(2)(i)-(ii) of Regulation S-K.
Item 7. Financial Statements and Exhibits.
(a) Financial Statements of Businesses Acquired.
Not applicable.
(b) Pro Froma Financial Information
Not applicable.
(c) Exhibits
(i) Letter from Goldstein, Golub, Kessler & Co., P.C.
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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 thereunto duly authorized.
PARAMARK ENTERPRISES, INC.
(Registrant)
By: /s/ Charles Loccisano
Charles Loccisano
Chairman, Chief Executive Officer
By: /s/ Alan S. Gottlich
Alan S. Gottlich
President, Chief Financial Officer
Date: February 6, 1997
GOLDSTEIN GOLUB KESSLER & COMPANY, P.C.
Certified Public Accountants and Consultants
February 3, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K dated January 31, 1997 of Paramark Enterprises,
Inc. and are in agreement with the statements contained therein.
/s/GOLDSTEIN GOLUB KESSLER & COMPANY, P.C.
GOLDSTEIN GOLUB KESSLER & COMPANY, P.C.
1185 Avenue of the Americas New York NY 10036-2602
TEL 212 372 1000 FAX 212 372 1001 WEB hhtp//www.ggk.com
