UNITED STATES 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) July 19, 1999
HITSGALORE.COM, 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.)
10134 6th Street, Suite J, Rancho Cucamonga, CA 91730
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(Address of principal executive offices) (ZIP Code)
Registrant's telephone number, including area code (909) 481-8821
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HITSGALORE.COM, INC.
Item 4. Changes in Registrant's Certifying Accountant
On July 26, 1999, the Registrant received written notice from Moore
Stephens Lovelace, P.A. that it was withdrawing as auditor of record
for Hitsgalore.com, Inc. The notice received from Moore Stephens
Lovelace was dated as of July 19, 1999, and mailed on July 21, 1999.
The reports of Moore Stephens Lovelace, P.A. on the financial
statements of Hitsgalore.com, Inc. (formerly Systems Communications,
Inc.) as of December 31, 1998 and for the period from its inception
(July 21, 1998) to December 31, 1998 and on the consolidated financial
statements of Systems Communications, Inc. (the Registrant's
predecessor) for each of the two years in the period ended December 31,
1998 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 Moore Stephens Lovelace, P.A. included an
explanatory paragraph expressing substantial doubt about the
Registrant's and its predecessor's ability to continue as a going
concern.
In connection with the audits of the financial statements of the
Registrant and it's predecessor referred to above, and in the
subsequent interim periods through the date of the withdrawal of Moore
Stephens Lovelace, P.A. as auditor of record for Hitsgalore.com, Inc.
(July 19, 1999), there were no disagreements with Moore Stephens
Lovelace, P.A. on any matters of accounting principles or practices,
financial statement disclosure, or auditing scope and procedures which,
if not resolved to the satisfaction of Moore Stephens Lovelace, P.A.
would have caused Moore Stephens Lovelace, P.A. to make reference to
the matter in their report.
Moore Stephens Lovelace, P.A. stated that its withdrawal as auditor of
record for Hitsgalore.com, Inc. was due to changes in management of
Hitsgalore.com, Inc. and information which arose regarding new
management which led Moore Stephens Lovelace, P.A. to be unwilling to
be associated with the financial statements of Hitsgalore.com, Inc.
There were no "reportable events" as described in Items 304(a)(1)(v) of
Regulation S-K that are required to be reported in this Form 8-K\A.
The Company has authorized Moore Stephens Lovelace, P.A. to respond
fully to the inquiries of a successor accountant concerning its
withdrawal as the Registrant's auditor of record.
Moore Stephens Lovelace, P.A. has furnished a letter addressed to the
Commission stating that it agrees with the statements contained herein.
A copy of that letter, dated September 7, 1999 is filed herewith.
The withdrawal of Moore Stephens Lovelace, P.A. as the Registrant's
auditor of record was not recommended or approved by the Registrant's
Board of Directors.
On September 2, 1999, the Company engaged Pender Newkirk & Company,
Certified Public Accountants, to audit and report on the financial
statements of Hitsgalore.com, Inc. for each of the three years in the
period ended December 31, 1998 for inclusion in the Company's to be
amended Annual Reports on Form 10-K for the years ended December 31,
1998 and 1997. During the two most recent fiscal years and subsequent
interim periods, the Registrant did not consult with Pender Newkirk &
Company regarding the application of accounting principles or the type
of audit opinion that might be rendered on the Company's financial
statements and did not solicit or receive any advice from Pender
Newkirk & Company, written or oral, regarding any accounting, auditing
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or financial reporting issue or any matter that was the subject of a
disagreement or reportable event.
Item 7. Financial Statements and Exhibits
(c) Exhibits
16.3 Letter Re: Change in certifying accountants
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.
HITSGALORE.COM, INC. Date: September 9, 1999
By /s/ Steve Bradford
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Steve Bradford
President, Principal Executive Officer
Principal Accounting Officer and Director
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Exhibit 16.3
September 7, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated July 19, 1999 of Hitsgalore.com,
Inc. and are in agreement with the statements contained in the first
four paragraphs insofar as they relate to our firm. We have no basis to
agree or disagree with other statements of the registrant contained
therein.
/s/ Moore Stephens Lovelace, P.A.
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Moore Stephens Lovelace, P.A.
