UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
August 2, 2000
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(Date of earliest event reported}
Sundog Technologies, Inc.
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(Exact name of registrant as specified in its charter)
Delaware 0-24372 33-0611746
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(State or other jurisdiction (Commission File No.) (IRS Employer
of incorporation) Identification No.)
10542 South Jordan Gateway, Suite 200
South Jordan, Utah 84005
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(Address of principal executive offices, including zip code)
Registrant's telephone number, including area code: (801) 501-7100
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Item 4. Changes In and Disagreements With Accountants on Accounting and
Financial Disclosure
(a) Mantyla McReynolds, a Professional Corporation
("Mantyla McReynolds"), the independent public accountants
retained by Sundog Technologies, Inc. ("the Company") for the
fiscal year ended March 31, 2000, were dismissed as of August
2, 2000. The decision to change the Company's independent
public auditors was recommended by management and approved by
the Board of Directors. In connection with the audit of our
financial statements for the fiscal years ended March 31, 1999
and March 31, 2000, there were no disagreements with Mantyla
McReynolds on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope
or procedures, which disagreement if not resolved to Mantyla
McReynolds's satisfaction would have caused them to make
reference in connection with their opinion to the subject
matter of the disagreement. The audit reports of Mantyla
McReynolds on the consolidated financial statements of the
Company and its subsidiaries as of and for the years ended
March 31, 1999 and March 31, 2000 did not contain any adverse
opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope, or accounting
principles.
(b) Pursuant to the recommendation of management and the
approval of the Board of Directors, the Company has appointed
Arthur Andersen LLP ("Arthur Andersen") as the Company's
independent public accountants for the fiscal year ended March
31, 2001. No consultations occurred between the Company and
Arthur Andersen during the two fiscal years and any interim
period preceding the appointment of Arthur Andersen regarding
the application of accounting principles, the type of audit
opinion that might be rendered or other accounting, auditing
or financial reporting issue. The Company engaged Arthur
Andersen effective August 3, 2000.
Item 7. Financial Statements and Exhibits
(c) Exhibits.
16 Response Letter to the Commission from Mantyla McReynolds,
a Professional Corporation
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this Current Report on Form 8-K to be signed on
its behalf by the undersigned thereunto duly authorized.
Sundog Technologies, Inc.
By: /s/ Stephen L. Russo
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Stephen L. Russo
Vice President of Operations and
Chief Financial Officer
Date: August 7, 2000
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