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
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Date of report: OCTOBER 24, 2003
(Date of earliest event reported)
FRONT PORCH DIGITAL INC.
(Exact name of Registrant as specified in its charter)
NEVADA
(State or other jurisdiction of incorporation)
333-16031 86-0793960
(Commission File No.) (I.R.S. Employer
Identification No.)
20000 HORIZON WAY, SUITE 120
MT. LAUREL, NEW JERSEY 08054
(Address of principal executive offices; zip code)
(856) 439-9950
(Registrant's telephone number, including area code)
N/A
(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) Previous independent accountants
(i) On October 24, 2003, the Registrant dismissed Ernst & Young
LLP as its independent accountants.
(ii) The report of Ernst & Young LLP for the Registrant's fiscal
years ended December 31, 2002 and 2001, contained no adverse
opinion or disclaimer of opinion and was not qualified or
modified as to uncertainty, audit scope or accounting
principles, but was qualified due to a going concern
uncertainty.
(iii) On October 24, 2003, the Registrant's Board of Directors
recommended and approved the decision to change independent
accountants.
(iv) In connection with its audits for the two most recent fiscal
years ended December 31, 2002 and in the subsequent interim
period through October 24, 2003, there have been 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 the satisfaction of Ernst &
Young LLP, would have caused them to make reference thereto in
their report on the financial statements for such year.
(v) The Registrant has requested that Ernst & Young LLP furnish it
with a letter addressed to the Securities and Exchange
Commission stating whether or not it agrees with the above
statements. A copy of such letter is attached as Exhibit 16
hereto.
(b) New independent accountants
(i) The Registrant engaged J.H. Cohn LLP as its new independent
accountants as of October 24, 2003. During the Registrant's
two most recent fiscal years and through October 24, 2003, the
Registrant has not consulted with J.H. Cohn LLP concerning (1)
the application of accounting principles to a specific
completed or contemplated transaction, or the type of audit
opinion that might be rendered on the Registrant's financial
statements or (2) any matter that was the subject of a
disagreement or reportable event with the former auditor (as
described in Regulation S-B Item 304(a)(1)(iv)).
(c) EXHIBITS.
The Registrant hereby furnishes the following exhibit:
EXHIBIT NUMBER EXHIBIT TITLE
16 Letter dated October 30, 2003 of Ernst &
Young LLP, former accountant.
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SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of
1934, the Registrant has duly caused this Report to be signed on its behalf by
the undersigned hereunto duly authorized.
FRONT PORCH DIGITAL INC.
Date: October 31, 2003 By: /s/ MATTHEW RICHMAN
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Matthew Richman
Chief Financial Officer
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EXHIBIT INDEX
EXHIBIT NUMBER EXHIBIT TITLE
16 Letter dated October 30, 2003 Ernst & Young LLP,
former accountant.
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