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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K/A
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AMENDMENT NO. 1
CURRENT REPORT
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PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
September 23, 1999 (September 22, 1999)
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DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED)
CLARITI TELECOMMUNICATIONS INTERNATIONAL, LTD.
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(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
DELAWARE
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(STATE OR JURISDICTION OF INCORPORATION)
33-90344 23-2498715
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(COMMISSION FILE NUMBER) (IRS EMPLOYER
IDENTIFICATION NO.)
1735 Market Street, Mellon Bank Center, Suite 1300, Philadelphia, PA 19103
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(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
(215) 979-3600
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(REGISTRANT'S TELEPHONE NUMBER)
Not Applicable
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(FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)
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<PAGE>
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
Exhibit 16 is attached to this Form 8-K/A in accordance with Item 304(a)(3) of
Regulation S-B.
(a) FINANCIAL STATEMENTS OF BUSINESSES ACQUIRED
None
(b) PRO FORMA FINANCIAL INFORMATION
None
(c) EXHIBITS
16 Letter from PricewaterhouseCoopers LLP to the Securities and Exchange
Commission dated September 22, 1999.
2
<PAGE>
Signature
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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.
CLARITI TELECOMMUNICATIONS
INTERNATIONAL, LTD.
(Registrant)
September 23, 1999
By: s/James M. Boyd, Jr.
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James M. Boyd, Jr.
Vice President of Finance
and Chief Accounting
Officer
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PricewaterhouseCoopers LLP Letterhead
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September 22, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements by Clariti Telecommunications International, Ltd.
(the "Company"), which we understand has been filed with the Commission,
pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated
September 13, 1999. We agree with the statements concerning our Firm in such
Form 8-K. However, we note the following:
1. With respect to the Company's statement that, "PwC expressed no such
concerns regarding internal controls over Registrant or other subsidiary
operations," we informed the Company that our audit procedures with respect
to the Registrant and the other subsidiary operations were in the
preliminary stages and had not been completed. Therefore, no conclusions
regarding the internal controls at the Registrant and the other subsidiary
locations had been reached, and that due to the significance of the
GlobalFirst and Mediatel subsidiaries to the Registrant's consolidated
financial position, results of operations and cash flows, the internal
control issues identified at GlobalFirst and Mediatel may have precluded us
from issuing an opinion on the consolidated financial statements of the
Registrant.
2. With respect to the Company's comments as to initiatives to improve
controls, we have no basis to either agree or disagree with such
statements.
Very truly yours,
s/PricewaterhouseCoopers LLP
