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UNITED STATES
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
DECEMBER 19, 1996
DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED)
ADVANCED VOICE TECHNOLOGIES, INC.
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
DELAWARE 0-25480 62-1175379
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(STATE OR OTHER JURISDICTION OF (COMMISSION (I.R.S. EMPLOYER
INCORPORATION OR ORGANIZATION) FILE NUMBER) IDENTIFICATION NO.)
369 LEXINGTON AVENUE
NEW YORK, NEW YORK 10017
(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
(212) 599-2062
(REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On December 19, 1996, the client-auditor relationship between Advanced
Voice Technologies, Inc. ("AVT"), and Moore Stephens, P.C., AVT's principal
accountant, was discontinued by mutual consent.
During the Registrant's fiscal years ended December 31, 1993, 1994 and
1995, and in the subsequent interim period through December 19, 1996, there
were no disagreements with Moore Stephens, P.C. on any matters of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedures which, if not resolved to the satisfaction of Moore Stephens, P.C.,
would have caused Moore Stephens to make a reference to the subject matter of
the disagreement in connection with Moore Stephens' Report on the Registrant's
financial statements for such periods. During such period Moore Stephens has
not advised the Registrant as to the presence of any reportable event as
described in Item 304 of Regulation S-K.
Moore Stephens' Reports dated August 5, 1994, March 23, 1995 and March 26,
1996 on the Registrant's financial statements for the years ended December 31,
1993, 1994 and 1995 did not contain an adverse opinion or a disclaimer of
opinion, nor was it qualified or modified as to uncertainty, audit scope or
accounting principles.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Exhibit 1 Letter of Moore Stephens, P.C. to the Securities and Exchange
Commission included herein pursuant to the requirements of Item
304(a)(3) of Regulation S-K.
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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 thereunto duly authorized.
ADVANCED VOICE TECHNOLOGIES, INC.
Date: December 26, 1996 By:/s/ Nancy Shalek
Nancy Shalek,
Chairman of the Board and
Chief Financial Officer
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EXHIBIT 1
December 26, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by Advanced Voice Technologies, Inc.
which are being filed with the Commission, pursuant to Item 4 of Form 8K, as
part of the Form 8K dated December 19, 1996 and agree with the statements made
therein.
Very truly yours,
/s/ Moore Stephens, P.C.
MOORE STEPHENS, P.C.
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