SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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): October 10, 2000
E-AUCTION GLOBAL TRADING, INC.
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(Exact Name of Registrant as Specified in Charter)
Nevada 000-28741
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File No.) Identification No.)
200 King Street West, Suite 200, Toronto, Ontario CANADA M5H 1K4
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(Address of Principal Executive Offices) (Zip Code)
(416) 214-1587
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Registrant's telephone number, including area code
Not Applicable
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(Former Name or Former Address, if Changed Since Last Report)
ITEM 4. CHANGES IN CERTIFYING ACCOUNTANT
On October 10, 2000, the client-auditor relationship between e-Auction
Global Trading, Inc. (the "Company") and Dale Matheson Carr-Hilton ("DMCH")
ceased and the Company engaged PricewaterhouseCoopers LLC ("Price"), as its
independent auditors for the fiscal year ending December 31, 2000. The decision
to engage Price was approved by the Board of Directors of the Company, upon the
recommendation of the Board of Directors. DMCH's reports on the consolidated
financial statements of the Company for fiscal year 1999 did not contain any
adverse opinion or a disclaimer of opinion, and was not qualified or modified as
to uncertainty, audit scope or accounting principles. During fiscal year 1999
and the subsequent interim period preceding the resignation of DMCH, there were
no disagreements with DMCH regarding any matters of accounting principles or
practices, financial statement disclosure or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of DMCH, would have caused
DMCH to make reference to the subject matter of the disagreements in connection
with its report. The Company requested that DMCH furnish it with a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the above statements. The letter, dated October 10, 2000 has been filed as
an exhibit to this current report on Form 8-K.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of
1934, as amended, the registrant has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.
Dated: November 2, 2000
e-AUCTION GLOBAL TRADING, INC.
By: /s/ David Hackett
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Name: David Hackett
Title: Chief Financial Officer
EXHIBIT INDEX
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Exhibit
No. Description
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1 Letter dated October 10, 2000, from Dale Matheson Carr-Hilton to
the Securities and Exchange Commission.