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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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) JULY 18, 2001
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EOS INTERNATIONAL, INC.
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(EXACT NAME OF REGISTRANT AS SPECIFIED IN CHARTER)
DELAWARE 0-15586 52-1373960
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(STATE OR OTHER JURISDICTION (COMMISSION FILE (IRS EMPLOYER
OF INCORPORATION) NUMBER) IDENTIFICATION NO.)
888 SEVENTH AVENUE, 13TH FLOOR, NEW YORK, NEW YORK 10106
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(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE (212) 887-6869
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dreamlife, inc., 425 WEST 15TH STREET, SUITE 3R, NEW YORK, NEW YORK 10011
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(FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)
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Item 4. Changes in Registrant's Certifying Accountant.
Comyns, Smith, McCleary LLP served as the principal independent
accountants for Discovery Toys, Inc., a California corporation. As described in
the report on Form 8-K dated August 1, 2001, dreamlife, inc. acquired all of the
outstanding stock of Discovery Toys, Inc. in a reverse acquisition on July 18,
2001. Discovery Toys has operated as a wholly-owned subsidiary of dreamlife,
inc. since the date of such acquisition. On December 28, 2001, Comyns, Smith,
McCleary LLP declined to stand for reelection as the principal independent
auditors of Discovery Toys, Inc.
In connection with the audits of the two fiscal years ended December 31,
2000 and the subsequent interim period through December 28, 2001, there were no
disagreements with Comyns, Smith, McCleary 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. During the two most recent fiscal years and through
December 28, 2001, there have been no reportable events (as defined in
Regulation S-K 304(a)(1).
The audit reports of Comyns, Smith, McCleary LLP on the financial
statements of Discovery Toys, Inc. as of the two fiscal years ended December 31,
2000, did not contain any adverse opinion or disclaimer of opinion, nor were
they qualified or modified as to uncertainty, audit scope, or accounting
principles.
On November 13, 2001, dreamlife, inc. filed a report on Form 8-K dated
November 6, 2001 under Item 4 (Changes in Registrant's Certifying Accountant).
This report on Form 8-K set forth the fact that on November 6, 2001, KPMG LLP,
dreamlife, inc.'s certifying accountant, declined to stand for reelection and
that BDO Seidman LLP was engaged as principal accountants for dreamlife, inc. on
November 12, 2001.
Item 7. Exhibits.
(c) Exhibits
EX. NO. DESCRIPTION
16.1 Letter, dated January 3, 2002, of Comyns, Smith, McCleary LLP
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SIGNATURE
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 thereunto duly authorized.
dreamlife, inc.
Dated: January 3, 2002 By: /s/ Jack Hood
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Jack Hood
Chief Financial Officer and Treasurer
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EXHIBIT INDEX
EXHIBIT NO. DESCRIPTION
16.1 Letter, dated January 3, 2002, of Comyns,
Smith, McCleary LLP