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
September 26, 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) Arthur Andersen LLP ("Arthur Andersen"), the
independent public accountants retained by Sundog Technologies, Inc.
("the Company") effective August 3, 2000 for the fiscal year ended
March 31, 2001, were dismissed as of September 26, 2000. The decision
to change the Company's independent public accountants was recommended
by management and approved by the Board of Directors of the Company.
Because Arthur Andersen had only recently been engaged by the Company,
Arthur Anderson did not complete an audit of the Company's financial
statements for any period and did not issue any opinion with respect to
any financial statements of the Company. In connection with the
services provided by Arthur Andersen to the Company, there were no
disagreements with Arthur Andersen on any matter of accounting
principles or practices, financial statement disclosure, or auditing
scope or procedures, which disagreement if not resolved to Arthur
Andersen's satisfaction would have caused them to make reference in
connection with their opinion to the subject matter of the
disagreement.
(b) Pursuant to the recommendation of management and the
approval of the Board of Directors, the Company has decided to
re-appoint Mantyla McReynolds, a Professional Corporation ("Mantyla
McReynolds") as the Company's independent public accountants for the
fiscal year ending March 31, 2001. The Company engaged Mantyla
McReynolds effective September 27, 2000. Because Mantyla McReynolds
were the Company independent public accountants for the fiscal years
ended March 31, 2000 and March 31, 1999 and the interim period ended
August 2, 2000, the Company routinely consulted with Mantyla
McReynolds, as its then-current independent public accountants, during
such period regarding the application of accounting principles, the
type of audit opinion that might be rendered and other accounting,
auditing or financial reporting issue during such periods.
Item 7. Financial Statements and Exhibits
(c) Exhibits.
16 Response Letter to the Commission from Arthur Andersen LLP
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: September 27, 2000
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