SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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): October 24, 2001
MCY.COM, INC.
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(Exact Name of Registrant as Specified in Charter)
Delaware 0-25167 13-4049302
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File No.) Identification No.)
509 Madison Avenue New York, New York 10022
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code (212) 944-6664
1133 Avenue of the Americas New York, New York 10036
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(Former Name or Former Address, if Changed Since Last Report)
ITEM 4. CHANGES IN CERTIFYING ACCOUNTANT
On October 24, 2001, MCY.com, Inc. (the "Registrant") and Richard A.
Eisner & Company, LLP ("Richard A. Eisner") mutually agreed to terminate their
client-auditor relationship. Richard A. Eisner's reports on the consolidated
financial statements of the Registrant for fiscal years 2000 and 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
years 2000, 1999, and the subsequent interim period preceding the termination of
the client-auditor relationship, there were no disagreements with Richard A.
Eisner 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 Richard A. Eisner, would have caused Richard A.
Eisner to make reference to the subject matter of the disagreements in
connection with its report. The Registrant has provided Richard A. Eisner with a
copy of the disclosures set forth herein, and the Registrant has requested that
Richard A. Eisner furnish it with a letter addressed to the Securities and
Exchange Commission stating whether it agrees with the above statements. The
letter, dated October 31, 2001, 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: October 31, 2001
MCY.COM, INC.
By: /s/ Bernhard Fritsch
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Name: Bernhard Fritsch
Title: Chief Executive Officer and
President
EXHIBIT INDEX
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Exhibit
No. Description
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1 Letter dated October 31, 2001, from Richard A. Eisner &
Company, LLP to the Securities and Exchange Commission.