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): June 7, 2000
NORTH AMERICAN DATACOM, INC.
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(Exact name of Registrant as specified in its charter)
Delaware 33-17679 84-1067694
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(State or other jurisdiction (Commission File No.) (IRS Employer
of incorporation) Identification No.)
751 County Road 989 Iuka, MS 38852
(Address of principal executive offices, including Zip Code)
Registrant's telephone number, including area code: (662) 424-5050
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N/A
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(Former name or former address if changed since last report)
Item 4. Change in Registrant's Certifying Accountant
Effective June 7, 2000 the Company retained BDO Seidman, LLP ("BDO") to
act as the Company's independent certified public accountant. In this regard BDO
replaced Spicer, Jeffries & Co. ("Spicer") which audited the Company's financial
statements for the fiscal years ended June 30, 1998 and 1999. The reports of
Spicer for these fiscal years did not contain an adverse opinion, or disclaimer
of opinion and were not qualified or modified as to audit scope or accounting
principles. However, the report of Spicer for these fiscal years was qualified
with respect to uncertainty as to the Company's ability to continue as a going
concern. During the Company's two most recent fiscal years and subsequent
interim periods, there were no disagreements with Spicer 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
Spicer would have caused it to make reference to such disagreements in its
reports.
The Company has authorized Spicer to discuss any matter relating to the
Company and its operations with BDO.
The change in the Company's auditors was recommended and approved by the
board of directors of the Company. The Company does not have an audit committee.
During the two most recent fiscal years and subsequent interim periods,
the Company did not consult with BDO 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 Company's financial statements,
or any matter that was the subject of a disagreement or a reportable event as
defined in the regulations of the Securities and Exchange Commission.
BDO has reviewed the disclosures contained in this 8-K report. The Company
has advised BDO that it has the opportunity to furnish the Company with a letter
addressed to the Securities and Exchange Commission concerning any new
information, clarifying the Company's disclosures herein, or stating any reason
why BDO does not agree with any statements made by the Company in this report.
BDO has advised the Company that nothing has come to its attention which would
cause it to believe that any such letter was necessary.
Item 7. Financial Statements, Exhibits and Pro Forma Financial Information
(a) Not Applicable
(b) Not Applicable
(c) Exhibits
16.1 Letter from former auditors confirming information in Item 4
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.
Date: June 15, 2000
NORTH AMERICAN DATACOM, INC.
By: /s/ Robert C. Crawford
Robert C. Crawford
President