UNITED STATES 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) February 20, 1998
SYSTEMS COMMUNICATIONS, INC.
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(Exact name of Registrant as specified in its charter)
FLORIDA 000-26668 65-0036344
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(State or other jurisdiction (Commission (I.R.S Employer
of incorporation or organization) file Number) Identification No.)
4707 140th Avenue North, Suite 107, Clearwater, Florida 33762
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(Address of principal executive offices) (ZIP Code)
Registrant's telephone number, including area code
(813)530-4800
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SYSTEMS COMMUNICATIONS, INC.
Item 4. Changes in Registrant's Certifying Accountant
Effective February 20, 1998, Ernst & Young LLP resigned as
independent auditor of the Registrant. The reports of Ernst
& Young LLP on the Registrant's consolidated financial
statements for the past two fiscal years did not contain an
adverse opinion or a disclaimer of opinion and were not
qualified or modified as to audit scope or accounting
principles. The reports of Ernst & Young LLP included an
explanatory paragraph expressing substantial doubt about the
Registrant's ability to continue as a going concern.
In connection with the audits of the Registrant's
consolidated financial statements for each of the two years
ended December 31, 1996, and in the subsequent interim
periods, there were no disagreements with Ernst & Young LLP
on any matters of accounting principles or practices,
financial statement disclosure, or auditing scope and
procedures which, if not resolved to the satisfaction of
Ernst & Young LLP, would have caused Ernst & Young LLP to
make reference to the matter in their report.
Ernst & Young LLP has furnished a letter addressed to the
Commission stating that it agrees with the statements
contained herein. A copy of that letter, dated February 25,
1998, is filed herewith.
The decision to cease the registrant-auditor relationship
between Registrant and Ernst & Young LLP was not recommended
or approved by the Registrant's Board of Directors.
As of this date, the Registrant has not appointed a new
independent accountant to audit the Registrant's financial
statements for the year ended December 31, 1997.
Item 7. Financial Statements and Exhibits
(c)Exhibits
(16)1. Letter Re: Change in certifying accountants
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SIGNATURES
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 thereunto duly
authorized.
SYSTEMS COMMUNICATIONS, INC. Date: November 25, 1998
By /s/ James T. Kowalczyk
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James T. Kowalczyk
President, Principal Executive Officer
and Director
By /s/ Edwin B. Salmon, Jr.
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Edwin B. Salmon, Jr
Principal Accounting Officer and Director
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INDEX TO EXHIBITS
EXHIBIT
NUMBER DESCRIPTION OF EXHIBITS
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(16)1. Letter Re: Change in certifying accountants
Exhibit (16)1. Letter Re: Change in certifying accountants
February 25, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated February 25, 1998 of
Systems Communications, Inc. and are in agreement with the
statements contained in the first three paragraphs. We have
no basis to agree or disagree with other statements of the
registrant contained therin.
/s/ Ernst & Young LLP
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