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): December 12, 2001
TREMOR ENTERTAINMENT INC.
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(Exact Name of Registrant as Specified in Charter)
Nevada 33-20185 87-0454377
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File No.) Identification No.)
2621 West Empire Avenue, Burbank, California 91504
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(Address of Principal Executive Offices) (Zip Code)
(818) 729-0020
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Registrant's telephone number, including area code
New Systems, Inc.
3040 Commercial Boulevard, Fort Lauderdale, Florida 33308
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(Former Name or Former Address, if Changed Since Last Report)
ITEM 4. CHANGES IN CERTIFYING ACCOUNTANT
On January 11, 2002, Baum & Company, P.A. ("Baum") resigned as the
independent accountant for Tremor Entertainment, Inc. f/k/a New Systems, Inc., a
Nevada Corporation ("the Company"). The Company's board of directors accepted
Baum's resignation. Baum was the public accountant to the Company for the period
from August 7, 2001 through and including January 11, 2002 during which the
Company acquired all of the business operations of Tremor Games, Inc. f/k/a
Tremor Entertainment, Inc., a California corporation ("Tremor"), the
wholly-owned subsidiary of the Company, in the Merger. During the period
preceding the resignation of Baum, there were no disagreements with Baum
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 Baum, would have caused Baum to make reference to the
subject matter of the disagreements in connection with any report it might have
issued on the financial statements of the Company. Baum issued no report on the
Company's financial statements containing an adverse opinion, disclaimer of
opinion or was qualified or modified for any other reason. The Company requested
that Baum furnish it with a letter addressed to the Securities and Exchange
Commission stating whether it agrees with the above statements. The letter,
dated January 14, 2002, has been filed as an exhibit to this current report on
Form 8-K.
Effective January 14, 2002, the Company engaged BDO Seidman, LLP ("BDO
Seidman") as the Company's independent public accountants. The appointment of
BDO Seidman as the Company's independent public accountants was approved by the
Company's board of directors. Prior to BDO Seidman's appointment as independent
public accountants, the Company did not consult with BDO Seidman regarding the
application of accounting principles to a specified transaction, either
contemplated or proposed, the type of audit opinion that might be rendered on
the Company's financial statements or any disagreement or reportable event
raised in connection with the Company's former independent public accountants.
BDO Seidman was the auditor of Tremor prior to their appointment as auditors of
the Company.
ITEM 7. EXHIBITS.
(c) Exhibits
16.1 Letter from Baum & Company, P.A. re: termination as certifying
accountant.
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: January 15, 2002 Tremor Entertainment, Inc.
By: /s/ Steven Oshinsky
______________________________
Name: Steven Oshinsky
Title: President (duly authorized officer)
2
EXHIBIT INDEX
Exhibit No. Description
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16.1 Letter of Baum & Company, P.A. re: termination as certifying
accountant.
BAUM & COMPANY, P.A.
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CERTIFIED PUBLIC ACCOUNTANTS
January 14, 2002
Securities and Exchange Commission
Washington, D.C. 20549
Re: Tremor Entertainment, Inc. f/k/a New Systems, Inc.
We have read the statements that Tremor Entertainment, Inc. f/k/a New Systems,
Inc. (the "Registrant") has made in its Form 8-K dated January 14, 2002
regarding changes in the Registrant's auditors. We agree with the statements
made therein.
/s/ Joel S. Baum, C.P.A.
Joel S. Baum, C.P.A.
Baum & Company, P.A.
1515 University Driveo Suite 209o Coral Springs, Florida 33071
Tel: 954-752-1712o 1-888-CPA-3770o Fax: 954-752-7041o E-mail: jbaumcpa.com