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
Date of report (Date of earliest event reported): December 8, 1999
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HomeSeekers.com, Incorporated
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(Exact Name of Registrant as Specified in its Charter)
Nevada 0-23835 87-0397464
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
6490 South McCarran Boulevard, Suite 28, Reno, NV 89509
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(Address of Principal Executive Offices, including Zip Code)
(775) 827-6886
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(Registrant's telephone number, including area code)
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(Former Name or Former Address, if Changed Since Last Report)
<PAGE>
Item 4. Change in Registrant's Certifying Accountants
(a) Previous independent accountants
(i) On December 8, 1999, HomeSeekers.com, Incorporated dismissed
Albright, Persing & Associates, Ltd. as its independent
accountants.
(ii) The report of Albright, Persing & Associates, Ltd. for the
June 30, 1999 fiscal year contained no adverse opinion or
disclaimer of opinion and was not qualified or modified as to
uncertainty, audit scope or accounting principle. The report
of Albright, Persing & Associates, Ltd. for the fiscal year
ended June 30, 1998 contained no adverse opinion or disclaimer
of opinion and was not qualified or modified as to audit scope
or accounting principle, but was qualified due to a going
concern uncertainty.
(iii) The Registrant's Audit Committee participated in and approved
the decision to change independent accountants.
(iv) In connection with its audits for the two most recent fiscal
years and through December 8, 1999, there have been no
disagreements with Albright, Persing & Associates, Ltd. on any
matter of accounting principles or practices, financial
statement disclosure, or auditing scope and procedure, which
disagreements if not resolved to the satisfaction of Albright,
Persing & Associates Ltd., would have caused them to make
reference thereto in their report on the financial statements
for such years.
(v) During the two most recent fiscal years and through December
8, 1999, there have been no reportable events (as defined in
Regulation S-K Item 304 (a) (1) (v)).
(vi) The Registrant has requested that Albright, Persing &
Associates, Ltd. furnish it with a letter addressed to the SEC
stating whether or not it agrees with the above statements. A
copy of such letter is filed as Exhibit 16 to this Form 8-K.
(b) New independent accountants
(i) The Registrant engaged Ernst & Young LLP as its new
independent accountants as of December 8, 1999. During the two
most recent fiscal years and through December 8, 1999, the
Registrant has not consulted with Ernst & Young LLP on items
which (1) were or should have been subject to SAS 50 or (2)
concerned the subject matter of a disagreement or reportable
event with the former auditor, (as described in Regulation S-K
Item 304 (a) (2)).
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
(c) Exhibits
16 Letter from Albright, Persing & Associates, Ltd, former
auditor
<PAGE>
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 as duly authorized.
Dated: December 15, 1999
HomeSeekers.com, Incorporated
By: /s/ James A. Dykstra
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James A. Dykstra
Chief Financial Officer
Albright, Persing & Associates, Ltd.
CERTIFIED PUBLIC ACCOUNTANTS
1025 Ridgeview Dr., Suite 300
Reno, Nevada 89509
December 10, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: HomeSeekers.com, Incorporated
Commission File No. 0-23835
Ladies and Gentlemen:
We have read Item 4 of HomeSeekers.com, Incorporated's Form 8-K dated December
8, 1999, and we agree with such statements, except that we are not in a position
to (1) agree or disagree with HomeSeekers.com, Incorporated's statement that the
Registrant's Audit Committee participated in and approved the decision to change
independent accountants, or (2) confirm that HomeSeekers.com, Incorporated
engaged new principal accountants on December 8, 1999 and therefore, during the
fiscal years ended June 30, 1999 and 1998 and the subsequent interim period to
the date hereof, HomeSeekers.com, Incorporated did not consult Ernst & Young LLP
regarding any of the matters or events set forth in Item 304 (a)(2)(i) and (ii)
of Regulation S-K.
Very truly yours,
/s/ Albright, Persing & Associates, Ltd.
