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 8, 2003
Commission file number: 33-131110-NY
4net Software, Inc.
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(Exact Name of Registrant as Specified in its Charter)
DELAWARE 22-1895668
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State or other jurisdiction of (I.R.S. Employer
incorporation or organization Identification No.)
10 South Street, Suite 202, Ridgefield, Connecticut 06877
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(Address of Principal Executive Office) (Zip Code)
(203) 894-9755
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(Registrant's telephone number including area code)
Item 4. Changes in Registrant's Certifying Accountant.
(a) Previous independent accountants
(i) On December 8, 2003 the registrant dismissed Wheeler Wasoff, P.C.
as its independent accountants.
(ii) The reports of Wheeler Wasoff, P.C. on the financial statements
for the fiscal years ended September 30, 2002 and September 30, 2001
contained no adverse opinion or disclaimer of opinion and were not
modified as to audit scope or accounting principles. The report of
Wheeler Wasoff, P.C. on the financial statements for the fiscal year
ended September 30, 2002 contained an explanatory paragraph relating
to the uncertainty of the registrant's ability to continue as a going
concern.
(iii) The Board of Directors of the registrant, participated in and
approved the decision to change independent accountants.
(iv) In connection with its audits for the two most recent fiscal
years and through December 8, 2003, there have been no disagreements
with Wheeler Wasoff, P.C. on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or
procedure, which disagreements if not resolved to the satisfaction of
Wheeler Wasoff, P.C. would have caused them to make a reference
thereto in their report on the financial statements for such periods.
(v) During the two most recent fiscal years and through December 8,
2003, there have been no reportable events (as defined in Regulation
S-K Item 304(a)(1)(v)).
(vi) The registrant has requested that Wheeler Wasoff, P.C. furnish it
with a letter addressed to the Securities and Exchange Commission
stating whether or not it agrees with the above statement. A copy of
the letter Wheeler Wasoff, P.C. is attached hereto as Exhibit 16.1 to
this Form 8-K
(b) New independent accountants.
(i) The registrant engaged Kostin, Ruffkess & Company, LLC as its new
independent accountants, as of December 9, 2003. During the two most
recent fiscal years and through December 9, 2003 the registrant has
not consulted Kostin, Ruffkess & Company, LLC regarding the
application of accounting principles to a specified transaction,
either completed or proposed; or the type of audit opinion that might
be rendered on the financial statements of the registrant, and either
a written report was provided to the registrant or oral advice was
provided that Kostin, Ruffkess & Company, LLC concluded was an
important factor considered by the registrant in reaching a decision
as to the accounting, auditing, or financial reporting issue.
(ii) During the two most recent fiscal years and through December 9,
2003, the registrant has not consulted Kostin, Ruffkess & Company, LLC
regarding any matter that was either the subject of a disagreement, as
that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the
related instructions to Item 304 of Regulation S-K, or a reportable
event, as that term is defined in Item 304(a)(1)(iv) of Regulation
S-K.
(iii) the registrant has requested that Kostin, Ruffkess & Company,
LLC furnish it with a letter addressed to the Securities and Exchange
Commission stating whether or not it agrees with the above statement.
A copy of the letter from Kostin, Ruffkess & Company, LLC is attached
hereto as Exhibit 16.2 to this Form 8-K.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(a) Financial Statements of Business Acquired
Not Applicable
(b) Pro Forma Financial Information
Not Applicable
(c) Exhibits.
The following Exhibits are hereby filed as part of this Current
Report on Form 8-K:
Exhibit Description
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16.1 Letter from Wheeler Wasoff, P.C.
16.2 Letter from Kostin, Ruffkess & Company, LLC
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, 4net
Software, Inc. has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
4net Software, Inc.
(Registrant)
By: /s/ STEVEN N. BRONSON
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Steven N. Bronson,
CEO and President
Dated: December 10, 2003
Exhibit Index
Exhibit Description
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16.1 Letter from Wheeler Wasoff, P.C.
16.2 Letter from Kostin, Ruffkess & Company, LLC