1 SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K/A AMENDMENT NO. 1 CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 April 4, 2000 Date of Report (Date of Earliest event reported) E Com Ventures, Inc. ------------------------- (Exact name of registrant as specified in its charter) Florida 0-19714 65-0977964 ------------- ------------------- ----------------- State of Commission File IRS Employer Incorporation Number Identification No. 11701 N.W. 101st Road, Miami, Florida 33178 -------------------------------------------------------- Address of principal executive offices Registrant's telephone number, including area code: (305) 889-1600 -------------- Perfumania, Inc. (Former name or former address, if changed since last report) 2 ITEM 4. Changes in Registrant's Certifying Accountant. (a) Current Independent Accountants On April 4, 2000, PricewaterhouseCoopers LLP ("PwC"), notified E Com Ventures, Inc. (the "Company") that upon completion of their audit of the Company's consolidated financial statements for the fiscal year ended January 29, 2000, they will resign as the Company's independent certified public accountants. PwC has previously audited the Company's consolidated financial statements for the fiscal years ended January 30, 1999 and January 31, 1998 ("Prior Fiscal Years"). Their reports on such consolidated financial statements did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except for a modified opinion for the fiscal year ended January 30, 1999 relating to the Company's ability to continue as a "going concern". Further, in connection with its audits of the Company's financial statements for the Prior Fiscal Years and through April 4, 2000, the Company had no disagreements with PwC 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 PwC, would have caused them to make a reference to the subject matter of the disagreements in connection with its reports on the consolidated financial statements of the Company for each of the Prior Fiscal Years. PwC has furnished to the Company a letter addressed to the Securities and Exchange Commission stating whether or not PwC agrees with the statements made by the Company herein. A copy of such letter, dated April 11, 2000 is attached as an Exhibit to this Current Report Form 8-K/A. (b) New Independent Accountants Upon completion of the audit of the January 29, 2000 consolidated financial statements, the Company's Board of Directors will select a successor independent certified public accounting firm once they meet and review the qualifications of potential applicants. ITEM 7. Financial Statements and Exhibits. Exhibit 16.1 Letter from PricewaterhouseCoopers LLP to the Securities and Exchange Commission dated April 11, 2000. 3 SIGNATURE Pursuant to the requirements of the Securities and Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized this 11th day of April 2000. E Com Ventures, Inc. By: /s/ Ilia Lekach -------------------------------- Ilia Lekach Chairman and Chief Executive Officer