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) August 2, 2002 (July 31, 2002)
GLOBIX CORPORATION
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(Exact name of registrant as specified in charter)
Delaware 1-14168 13-3781263
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(State or other juris- (Commission (IRS Employer
diction of Incorporation) File number) Identification No.)
139 Centre Street, New York, New York 10013
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (212) 334-8500
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(Former Name or Former Address, if Changed Since Last Report)
Item 4. Changes in Registrant's Certifying Accountant.
On July 31, 2002, we dismissed our independent public accountants, Arthur
Andersen LLP ("Andersen"), and engaged PricewaterhouseCoopers LLP ("PwC") as our
new independent public accountants. This change was approved by our Board of
Directors, upon the recommendation of the Audit Committee of our Board of
Directors. PwC will review our financial statements for the quarter ended June
30, 2002 that will be included in our Quarterly Report on Form 10-Q to be filed
with the Securities and Exchange Commission by no later than August 14, 2002.
The audit reports issued by Andersen on our consolidated financial statements
for the years ended September 30, 2001 and September 30, 2000, did not contain
any adverse opinion or a disclaimer of opinion, and were not qualified or
modified, as to audit scope or accounting principles. The audit report for year
ended September 30, 2001 contained a going concern modification. The audit
report for the year ended September 30, 2000 was not modified as to any
uncertainty.
During our two most recent fiscal years ended September 30, 2001 and September
30, 2000, and the subsequent interim period from October 1, 2001 through our
dismissal of Andersen on July 31, 2002, there were no disagreements with
Andersen on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements, if
not resolved to Andersen's satisfaction, would have caused Andersen to make
reference to the subject matter of the disagreement in connection with its
reports on our consolidated financial statements for such years; and there were
no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
We have provided Andersen with a copy of the foregoing disclosures and, after
reasonable efforts to obtain a letter from Andersen to the Securities and
Exchange Commission confirming its agreement with these disclosures, we have not
yet received any such letter. Consequently, in accordance with temporary Item
304T of Regulation S-K, no such letter from Andersen is included with this
filing.
During the fiscal years ended September 30, 2001 and September 30, 2000 and
through July 31, 2002, we did not consult with PwC with respect to the
application of accounting principles to a specified transaction, or the type of
audit opinion that might be rendered on our consolidated financial statements,
or any other matters or events described in Item 304(a)(2)(i) and (ii) of
Regulation S-K.
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.
Globix Corporation
Dated: August 2, 2002 By: /s/ Shawn P. Brosnan
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Shawn P. Brosnan
Senior Vice President and
Corporate Controller