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): November 24, 2003
SMARTSERV ONLINE, INC.
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(Exact Name of Registrant as Specified in Charter)
Delaware 0-28008 13-3750708
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File No.) Identification No.)
2250 Butler Pike, Suite 150, Plymouth Meeting, Pennsylvania 19462
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (610) 397-0689
N/A
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(Former Name or Former Address, if Changed Since Last Report)
ITEM 4. CHANGE OF REGISTRANT'S CERTIFYING ACCOUNTANT
On November 6, 2003 SmartServ Online, Inc. (the "Company") received a
letter from Ernst & Young LLP ("E&Y") in which E&Y advised the Company that E&Y
was resigning as the Company's independent auditor. The Company filed a Current
Report on Form 8-K, dated November 6, 2003 with the Securities and Exchange
Commission reporting the resignation of E&Y.
On November 24, 2003 the Company engaged Grant Thornton, LLP ("Grant
Thornton") as its independent auditors for the fiscal year ending December 31,
2003. The decision to engage Grant Thornton was approved by the Board of
Directors of the Company.
During the two most recent fiscal years and subsequent interim period
through November 24, 2003, the Company did not consult with Grant Thornton
regarding (1) the application of accounting principles to a specified
transaction, either completed or proposed, (2) the type of audit opinion that
might be rendered on the Company's financial statements, or (3) any other matter
that was the subject of a disagreement or a reportable event as set forth in
Item 304(a)(i)(iv) of Regulation S-B of the Securities and Exchange Commission.
Grant Thornton has reviewed the disclosures contained in this Form 8-K.
The Company has advised Grant Thornton that it has the opportunity to furnish
the Company with a letter addressed to the Securities and Exchange Commission
concerning any new information, clarifying the Company's disclosures herein, or
stating any reason why Grant Thornton does not agree with any statements made by
the Company in this report. Grant Thornton has advised the Company that nothing
has come to its attention which would cause it to believe that any such letter
was necessary.
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: December 2, 2003
SMARTSERV ONLINE, INC.
By: /s/ Thomas W. Haller
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Name: Thomas W. Haller
Title: Senior Vice President and Chief Financial
Officer