ACT TELECONFERENCING INC
8-K/A, 1996-07-05
COMMUNICATIONS SERVICES, NEC
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                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   FORM 8-K/A


                                 CURRENT REPORT


                     Pursuant to Section 13 or 15 (d) of the
                         Securities Exchange Act of 1934


                          Date of Report: July 1, 1996

                 Date of Earliest Event Reported: June 11, 1996



                           ACT TELECONFERENCING, INC.
              Exact name of registrant as specified in its charter



                                    Colorado
                  State or other jurisdiction of incorporation


         0-14731                                       84-1132665
    Commission File Number                           I.R.S. Employer
                                                    Identification No.


             1658 Cole Boulevard, Suite 162, Golden, Colorado 80401
                     Address of Principal Executive Offices


Registrant's telephone number, including area code:               (303) 233-3500



Item 4.  Changes in Registrant's Certifying Accountants

(a)(1)   Previous Independent Accountants

         (i)  On June 11, 1996, the Management of ACT Teleconferencing, Inc.
              (the "Registrant") decided to change independent accountants for
              the fiscal year beginning January 1, 1996 and thereby dismissed
              Van Dorn & Bossi, such dismissal to become effective upon
              completion of the audit for the fiscal year ended December 31,
              1995.
         (ii) The reports of Van Dorn & Bossi on the Registrant's financial
              statements for the past two years contained, and the report for
              the most recent year contains, no adverse opinion or disclaimer of
              opinion and were not qualified or modified as to uncertainty,
              audit scope or accounting principle.
         (iii)The Registrant's Audit Committee participated in and recommended
              to the Board of Directors of the Registrant the decision to change
              independent accountants.
         (iv) During the two most recent fiscal years and through June 11, 1996,
              there have been no disagreements with Van Dorn & Bossi on any
              matter of accounting principles or practices, financial statement
              disclosure, or auditing scope or procedure, which disagreements,
              if not resolved to the satisfaction of Van Dorn & Bossi, would
              have caused them to make references thereto in their report on the
              financial statements for such years.
         (v)  The Registrant believes that during the two most recent fiscal
              years and through June 11, 1996, there have been no reportable
              events (as defined in Regulation S-B Item 304 (a)(1)(iv)(B)).
         (vi) The Registrant delivered a copy of this Form 8-K report to Van
              Dorn & Bossi on June 17, 1996. Concurrently therewith, the
              Registrant requested that Van Dorn & Bossi furnish it with a
              letter addressed to the Securities and Exchange Commission (the
              "SEC") stating whether or not it agrees with the above statements.
              The Registrant has requested that Van Dorn & Bossi provide such
              letter as soon as possible so that the Registrant will be able to
              file the letter as Exhibit 16 to this Form 8-K report within ten
              business days after the initial filing or within two business days
              of receipt of such letter, whichever is earlier.

(a)(2)   New Independent Accountants

         (i)  The Board of Directors of the Registrant has not approved the
              engagement of a new independent accountant at this time. A board
              meeting to appoint a new independent accountant is pending.


Item 7.  Financial Statements and Exhibits.


              16.1   Letter from Van Dorn & Bossi to the SEC dated June 14,
                     1996.

              16.2   Letter from Van Dorn & Bossi to the SEC dated June 18,
                     1996.





                                   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.


                                     ACT Teleconferencing, Inc.
                                  by /s/ Pamela S. Van Eeckhout
                                    Pamela S. Van Eeckhout, CFO


Dated: June 17, 1996





Exhibit 16.1




June 14, 1996

Pamela Van Eeckhout
Principal Financial Officer
ACT Teleconferencing, Inc.
1658 Cole Blvd., Suite 162
Golden, CO  80401

Dear Ms. Van Eeckhout:

This is to confirm that the client-auditor relationship between ACT
Teleconferencing, Inc. (Commission File Number 33-97908-D) and Van Dorn & Bossi
has ceased.

Very truly,
by: /s/Van Dorn & Bossi
Van Dorn & Bossi

cc: Office of the Chief Accountant
         SECPS Letter File
         Securities and Exchange Commission
         Mail Stop 9-5
         450 Fifth Street, N.W.
         Washington, D.C.  20549

Fax cc to 202-504-2724





Exhibit 16.2




June 18, 1996

Securities and Exchange Commission
Washington, D.C.  20549

Re: ACT Teleconferencing, Inc. File No. 0-14731

Dear Sir:

This letter will confirm our agreement with the statements made by ACT
Teleconferencing, Inc. in their Form 8-K, item 4(a)(1) dated June 11, 1996.

Yours truly,
by: /s/Van Dorn & Bossi
Van Dorn & Bossi



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