<PAGE> 1
===============================================================================
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
------------------------------
AMENDMENT NO. 3
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) April 30, 1999
JUST LIKE HOME, INC.
(Exact name of registrant as specified in its charter)
Florida 0-25908
(State or other jurisdiction of incorporation) (Commission File No.)
3655 Cortez Road West, Suite 110
Bradenton, Florida 34210
(Address of principal executive office)
Registrant's telephone number, including area code: (941) 756-2555
===============================================================================
<PAGE> 2
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Effective May 25, 1999, the Company dismissed
PricewaterhouseCoopers LLP as the Company's independent accountants. The
reports of PricewaterhouseCoopers on the financial statements of the Company
for each of the years ended December 31, 1996 and 1997, did not contain an
adverse opinion or disclaimer of opinion, nor were they modified as to
uncertainty, audit scope or accounting principles. The decision to change
accountants was approved by the Board of Directors of the Company.
For the fiscal years ended December 31, 1996 and 1997, and for the
period from January 1, 1998 through May 25, 1999, there were no disagreements
with PricewaterhouseCoopers on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure,
which, if not resolved to the satisfaction of PricewaterhouseCoopers, would
have caused it to make reference to the subject matter of the disagreement in
connection with its report on these financial statements for those years.
On May 19, 1999, the Company engaged Templeton & Company, Royal Palm
Beach, Florida, as independent auditors for purposes of auditing the Company's
financial statements for the year ended December 31, 1998. The Company did not
consult with Templeton & Company regarding the application of accounting
principles to a specific completed or contemplated transaction or the type of
audit opinion that might be rendered on the Company's financial statements, and
no written or oral advice was provided by Templeton & Company that was an
important factor considered by the Company in reaching a decision as to the
accounting, auditing or financial reporting issue.
(b) Not applicable.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) EXHIBITS.
99.1 Letter dated August 11, 1999, from PricewaterhouseCoopers
regarding the revised disclosures in this Amendment.
SIGNATURE
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 hereunto duly authorized.
JUST LIKE HOME, INC.
/s/ Robert C. Lohr
----------------------------------------
Name: Robert C. Lohr
Title: Chief Executive Officer
Dated: August 11, 1999
<PAGE> 1
EXHIBIT 99.1
PRICEWATERHOUSECOOPERS LLP
CITRUS CENTER
SUITE 1200
355 S. ORANGE AVENUE
ORLANDO FL 32801
TELEPHONE (407) 843-1190
FACSIMILE (407) 244-7601
August 11, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Commissioners:
We have read the statements made by Just Like Home, Inc. (copy attached), which
we understand will be filed with the Commission, pursuant to Item 4 of
Amendment No. 3 to Form 8-K/A, as part of the Company's Amendment No. 3 to Form
8-K/A report dated August 11, 1999. We agree with the statements concerning our
Firm in such Amendment No. 3 to Form 8-K/A.
Very truly yours,
/s/ PricewaterhouseCoopers LLP