SKYLINE MULTIMEDIA ENTERTAINMENT INC
8-K, 1999-06-07
MISCELLANEOUS AMUSEMENT & RECREATION
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                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

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                                    FORM 8-K

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                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15 (d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

                    JUNE 4, 1999                                 0-23396
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   Date of Report (Date of earliest event reported)       Commission File Number

                     SKYLINE MULTIMEDIA ENTERTAINMENT, INC.
             (Exact name of registrant as specified in its charter)

            NEW YORK                                   11-3182335
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(State or other jurisdiction of          (I.R.S. Employer Identification Number)
incorporation or organization)

                           350 FIFTH AVENUE, SUITE 612
                               NEW YORK, NY 10118
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               (Address of Principal Executive Offices) (Zip Code)

                                  212-564-2224
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              (Registrant's telephone number, including area code)

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ITEM 4.           CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

1.       On June 4, 1999, Skyline Multimedia Entertainment, Inc. (the
         "Company"), with the approval of the Company's Board of Directors,
         elected to replace Richard A. Eisner & Company, LLP ("RAE") as the
         Company's independent auditors with the accounting firm of Cornick,
         Garber, and Sandler, LLP.

2.       RAE's reports for each of the two years ended June 30, 1998 included an
         explanatory paragraph explaining certain factors that raise substantial
         doubt about the Company's ability to continue as a going concern.

3.       During the Company's two most recent fiscal years ended June 30, 1998,
         and through June 1999, there were no disagreements with RAE on any
         matter of accounting principles or practices, financial statement
         disclosure, auditing scope, or procedure which disagreements, if not
         resolved to the satisfaction of RAE, would have caused it to make
         reference to the subject matter of the disagreement in connection with
         its report.

4.       The Company has requested RAE to furnish it with a letter addressed to
         the Securities and Exchange Commission stating whether RAE agrees with
         the statements contained in the second and third paragraphs above. A
         copy of the letter from RAE to the Securities and Exchange Commission
         is filed as Exhibit 1 hereto.

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ITEM 7.  FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

                  (a)       not applicable

                  (b)       not applicable

                  (c)       Exhibit:

                           (1) Letter from RAE to the Securities and Exchange
                               Commission dated June 4, 1999.

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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 hereunto duly authorized.

Date: June 4, 1999                 SKYLINE MULTIMEDIA ENTERTAINMENT, INC.
      ------------
                                   By: /s/ Robert Brenner
                                   Name:  Robert Brenner
                                   Title: President and Chief Executive Officer



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June 4, 1999

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

Re:      Skyline Multimedia Entertainment, Inc.
         File Ref. No. 0-23396

We were previously the independent auditors for Skyline Multimedia
Entertainment, Inc.; under the date of August 27, 1998, we reported on the
financial statements of Skyline Multimedia Entertainment, Inc., as of June 30,
1998 and for the year then ended. On June 1, 1999, we were informed that we were
being replaced as the Company's independent auditor. We have read the statements
included under Item 4 of Form 8-K dated June 4, 1999 of Skyline Multimedia
Entertainment, Inc., and we agree with such statements.

Very truly yours,

Richard A. Eisner & Company, LLP



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