SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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) March 7, 2000
ROLLERBALL INTERNATIONAL, INC.
(Exact name of Registrant as specified in charter)
Delaware 0-296620 95-4478767
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
9255 Doheny Road, Suite 2705 Los Angeles, CA 90069
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (310) 275-5313
(Former name or former address, if changed since last report)
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Item 4. Change of Registrant's Certifying Accountant.
On February 28, 2000, Ernst & Young, LLP, which acted as the
independent accountants to Rollerball International, Inc. (the "Company") with
respect to the fiscal years ended December 31, 1997 and 1998, notified the
Company that it was resigning as the Company's independent accountants. The
resignation of Ernst & Young was not recommended and approved by the Board of
Directors of the Company or the audit committee of the Board of Directors. Ernst
& Young's resignation is not the result of any disagreement with the Company on
any matter of accounting principles or practice, financial statement disclosure
or auditing scope or procedure. Management of the Company has accepted the
resignation of Ernst & Young in order to significantly reduce the Company's
audit and income tax preparation costs. Management intends to recommend a new
accounting firm within the next several days.
The reports of Ernst & Young on the Company's financial statements for
the two fiscal years ended December 31, 1997 and 1998 did not contain an adverse
opinion or a disclaimer of opinion, and were not qualified or modified as to
uncertainty, audit scope, or accounting principles. In connection with the
audits of the Company's financial statements for each of the two fiscal years
and in the subsequent interim periods, there were no disagreements with Ernst &
Young on any matters of accounting principles, or practices, financial statement
disclosure, or auditing scope or procedures which, if not resolved to the
satisfaction of Ernst & Young would have caused Ernst & Young to make reference
to the matter in their report.
Item 7. Exhibits
16. Letter on change in certifying accountants from Ernst &Young, LLP
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SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this Report on Form 8-K to be signed on
its behalf by the undersigned hereunto duly authorized.
ROLLERBALL INTERNATIONAL, INC.
(Registrant)
By: /s/ Jack Forcelledo
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Jack Forcelledo
Chief Executive Officer
Dated: March 7, 2000
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EXHIBIT 16.1
March 7, 2000
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, DC 20549
We have read item 4 of Form 8-K dated March 7, 2000 of Rollerball International,
Inc., and are in agreement with the statements contained in paragraph one and
two, except that with respect to paragraph one, we have no basis to agree or
disagree with the statement "Management of the Company has accepted the
resignation of Ernst & Young in order to significantly reduce the Company's
audit and income tax preparation costs. Management intends to recommend a new
accounting firm within the next several days."
/s/ Ernst & Young LLP
