UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (date of earliest event reported): November 19, 1999
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EUPHONIX, INC.
(Exact name of registrant as specified in its charter)
Commission File Number 0-26516
California 77-0189481
(State or other jurisdiction of (I.R.S. Employers Identification No.)
incorporation or organization)
220 Portage Avenue 94306-2242
Palo Alto, California (Zip Code)
(Address of principal executive offices)
(650) 855-0400
(Registrants telephone number, including area code)
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Item 4 . . . Changes in Registrants Certifying Accountant
(a) Previous independent accountants
(i) On November 15, 1999 the Company dismissed Ernst & Young
LLP as its independent accountants
(ii) The reports of Ernst & Young LLP on the financial statements of
the Company for each of the past two fiscal years contained no
adverse opinion or disclaimer of opinion and were not qualified
or modified as to uncertainty, audit scope or accounting prin-
ciple.
(iii) The decision to change independent accountants was approved by
the Companys Audit Committee and the Board of Directors.
(iv) During the Companys two most recent fiscal years and through the
date of this Report, the Company has no disagreements with
Ernst & Young LLP on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or
procedures, which disagreements if not resolved to the satisfac-
tion of Ernst & Young LLP would have caused it to make reference
thereto in its report on the financial statements,of the Company
for such years.
(v) During the Companys two most recent fiscal years and through the
date of this report, the Company has had no reportable events
(as defined in Item 304(a)(1)(v) of the Regulation S-K).
(vi) The Company has requested that Ernst & Young LLP furnish it with
a letter addressed to the Commission stating whether or not it
agrees with the above statements. A copy of such letter, will be
filed by amendment to this Form 8-K.
(b) New independent accountants
(i) The Company engaged PricewaterhouseCoopers LLP as its new
independent accountants as of November 15, 1999. During the two
most recent fiscal years and through the date of this Report,
the Company has not consulted with PricewaterhouseCoopers LLP
regarding (1) either the application of accounting principles
to a specified transaction, either completed or proposed; or the
type of audit opinion that might be rendered on the Companys
financial statements, and either a written report was provided
to the Company or oral advice was provided that Pricewaterhouse-
Coopers LLP concluded was an important factor considered by
the Company in reaching a decision as to the accounting,auditing
or financial reporting issue; or (2) any matter that was either
the subject of disagreement, as that term is defined in Item
304(a)(1)(iv) of Regulation S-K and the related instruction of
Item 304 of Regulation S-K, or a reportable event, as that
term is defined in Item 304(a)(1)(v) of Regulation S-K.
Item 7. Financial Statements and Exhibits
Exhibit 16: letter from Ernst & Young LLP to the Securities and
Exchange Commission.
To be filed by Amendment to this Form 8-K.
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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.
EUPHONIX, INC.
Date: November 19, 1999 By: /s/ Barry Margerum
Barry Margerum
Chief Executive Officer, President and Director
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