SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
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)
August 11, 1997
ELECTRONICS COMMUNICATIONS CORP.
(Exact name of Registrant as specified in its Charter)
Delaware 1-13764 11-2649088
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(State or other (Commission File Number) (IRS Employer
jurisdiction of Identification
incorporation) Number)
10 Plog Road, Fairfield, New Jersey 07004
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(Address of principal executive offices) (Zip Code)
(201) 808-8862
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Registrant's telephone number, including area code
None
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(Former name or former address, if changed since last report)
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Item 4. Changes in the Registrant's Certifying Accountant
(a) Electronics Communications Corp. has terminated the services of
the firm of Stetz and Belgiovine CPAs, as of August 11, 1997.
The information required by Item 304 (a)(1), including compliance with
Item 304 (a)(3), of Regulation S-K, ss229.304 (a)(1) and (a)(3), is as follows:
ss229.304 (Item 304)
(a)(1)(i) The former accountant, Stetz and Belgiovine, CPAs were
dismissed as of August 11, 1997.
(a)(1)(ii) The principal accountant's report for the fiscal year ended
December 31, 1997, was qualified in that it raised substantial doubt about the
Registrant's ability to continue as a going concern.
(a)(1)(iii) The change of accountants was approved by the Registrant's
Board of Directors on August 11, 1997.
(a)(1)(iv) During the registrant's two most recent fiscal years and
any subsequent interim period preceding the dismissal, there were no
disagreements with the former accountant on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure
which disagreement(s), if not resolved to the satisfaction of the former
accountant, would have caused it to make reference to the subject matter of the
disagreement(s) in connection with its report.
(a)(1)(v) Provide the information required by paragraph (a)(1)(iv) of
this Item for each of the kinds of events (even though the Registrant and the
former accountant did not express a difference of opinion regarding the event)
listed in (A) through (D) of this section, that occurred within the Registrant's
two most recent fiscal years and any subsequent interim period preceding the
former accountant's resignation, declination to stand for re-election or
dismissal ("reportable events").
(a)(1)(v) (A) Not Applicable.
(a)(1)(v) (B) Not Applicable.
(a)(1)(v) (C) (1) Not Applicable.
(a)(1)(v) (C) (2) Not Applicable.
(a)(1)(v) (D) (1) Not Applicable.
(a)(1)(v) (D) (2) Not Applicable.
(a)(3) The Registrant has requested the former accountant to furnish a
letter addressed to the Commission stating whether it agrees with the statements
made by the Registrant in response to Item 304 (a). The former accountant's
letter is not available at the time of filing and will be filed by amendment
within thirty days thereafter.
<PAGE>
(b) Electronics Communications Corp. engaged the firm of Wiss and
Company, LLP, CPAs on August 11, 1997, as the new independent accountant to
audit its financial statements.
The information required by Item 304(a)(2) of Regulation S-K,
ss229.304 (a)(2) is as follows:
(a)(2) Electronics Communications Corp. engaged the firm of Wiss and
Commpany, LLP, CPAs as the Company's Independent Certified Public Accountants to
audit its financial statements on August 11, 1997. During the Registrant's two
most recent fiscal years, and any subsequent interim period prior to engaging
that accountant, neither the Registrant (nor someone on its behalf) consulted
the newly engaged accountant regarding the items set forth in subparagraphs
(a)(2)(i) or (ii).
Item 8. Change in Fiscal Year.
On August 11, 1997, the Company determined to change its fiscal year
end from December 31, to March 31. The report covering the transition period was
reported on Form 10-QSB, for the period ended March 31, 1997.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has caused this report to be signed on its behalf by the
undersigned thereto duly authorized.
Date: August 14, 1997 By: s/s Les Winder
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Name: Les Winder
Title: Executive Vice President
