SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934.
Date of Report (Date of Earliest event reported):
May 14, 1997
MULTIMEDIA CONCEPTS INTERNATIONAL, INC.
(Exact name of registrant as specified in its charter)
Delaware 0-26676 13-3835325
State of Commission File IRS Employer
Incorporation Number. Identification No.
448 West 16th Street
New York, New York 10011
Address of principal executive offices
Registrant's telephone number, including area code (212) 675-6666
N/A
(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN THE REGISTRANT'S CERTIFYING ACCOUNTANT.
On May 14, 1997, the Registrant and Lazar, Levine & Company LLP
mutually agreed that Lazar, Levine & Company LLP would no longer be the
Registrant's auditors. The resignation of Lazar, Levine & Company LLP was not
due to any discrepancies or disagreements between the Company and Lazar, Levine
& Company LLP on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure. There were no
disagreements during the two fiscal years ended September 30, 1996 and through
the date of resignation, May 14, 1997. The Registrant's board of directors
approved the acceptance of the accountant's resignation.
The former accountants' reports on the Registrant's financial
statements for the two years ended September 30, 1996 and 1995 contained an
explanatory paragraph addressing the Company's ability to continue as a going
concern.
Annexed hereto is the required letter from Lazar, Levine & Company LLP,
that the accounting firm agrees with the statements made herein.
<PAGE>
Exhibits
16.01* - Letter from Lazar, Levine & Company LLP dated May 15, 1997. 16.02 -
Letter from Lazar, Levine & Company LLP dated May 15, 1997.
* As previously filed with the Commission in connection with the Company's 8-K
dated May 14, 1997.
<PAGE>
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized this 27th day of May, 1997.
Multimedia Concepts International, Inc.
By: \s\ Ilan Arbel
Ilan Arbel
President
<PAGE>
Lazar, Levine & Company LLP
Certified Public Accountants
May 15, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Multimedia Concepts International, Inc.
File Ref. No.: 0-26676
We were previously the principal auditors of Multimedia Concepts International,
Inc. ("Multimedia") and under date of January 24, 1997 we reported on the
consolidated financial statements of Multimedia and subsidiaries as of and for
the years ended September 30, 1996 and 1995. On May 14, 1997 we resigned as
principal auditors. We have read Multimedia's statements included under Item 4
of its Form 8-KA dated May 14, 1997 and we agree with such statements.
Very truly yours,
/s/ Lazar, Levine & Company LLP
LAZAR, LEVINE & COMPANY LLP
