==========================================================================
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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): DECEMBER 4, 2001
METROMEDIA FIBER NETWORK, INC.
---------------------------------------------------------------------------
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
DELAWARE 000-23269 11-3168327
------------------------------- ------------------ --------------------
(STATE OR OTHER JURISDICTION (COMMISSION FILE (IRS EMPLOYER
OF INCORPORATION) NUMBER) IDENTIFICATION NO.)
C/O METROMEDIA FIBER NETWORK SERVICES, INC.
360 HAMILTON AVENUE,
WHITE PLAINS, NEW YORK 10601
-------------------------------------------- ----------
(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE: (914) 421-6700
--------------
NOT APPLICABLE
-----------------------------------------------------------------------
(FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)
==========================================================================
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Ernst & Young LLP was previously the principal accountant for the Company. On
December 4, 2001, that firm's appointment as principal accountant was terminated
and KPMG LLP was engaged as principal accountants. The decision to change
accountants was approved by the audit committee and the board of directors.
In connection with the audits of the two fiscal years ended December 31, 2000,
and during the subsequent interim period through December 4, 2001, there were no
disagreements with Ernst & Young LLP on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedures,
which disagreements if not resolved to their satisfaction would have caused them
to make reference in connection with their opinion to the subject matter of the
disagreement.
The audit reports of Ernst & Young LLP on the consolidated financial statements
of Metromedia Fiber Network, Inc. as of and for the years ended December 31,
2000 and 1999, did not contain any adverse opinion or disclaimer of opinion, nor
were they qualified or modified as to uncertainty, audit scope, or accounting
principles. A letter from Ernst & Young LLP is attached as Exhibit 16.1.
During the two fiscal years ended December 31, 2000, and the subsequent interim
period through December 4, 2001, the Company did not consult with KPMG LLP
regarding the application of generally accepted accounting principles to a
specific transaction, either proposed or completed, or the type of audit opinion
that might be rendered on the Company's consolidated financial statements.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
16.1 Letter from Ernst & Young LLP to the Securities and
Exchange Commission.
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 hereunto duly authorized.
METROMEDIA FIBER NETWORK, INC.
By: /s/ Mark Spagnolo
-----------------------------------
Mark Spagnolo
Chief Executive Officer
Dated: December 11, 2001
EXHIBIT INDEX
Exhibits
16.1 Letter from Ernst & Young LLP to the Securities and Exchange Commission.