SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 ------------------------------ FORM 8-K/A CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of report (Date of earliest event reported) March 28, 2000 SALES ONLINE DIRECT INC. (Exact name of Registrant as specified in charter) Delaware 0-28720 73-1479833 (State or other jurisdiction of (Commission File Number) (I.R.S. Employer incorporation or organization) Identification Number) 4 Brussels Street Worcester, Massachusetts 01610 (508) 753-0945 (Address, including zip code and telephone number, including area code, of Registrant's principal executive offices) Not Applicable (Former name or former address of Registrant, if changed since last report) INFORMATION TO BE INCLUDED IN THE REPORT Item 7. Financial Statements, Pro Forma Financial Information and Exhibits. (c) Exhibits The following exhibits are filed herewith: Exhibit No. 16. Letter of Stephen P. Higgins, C.P.A. 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. SALES ONLINE DIRECT INC. Date: March 31, 1999 By: /s/ Gregory Rotman ------------------- Gregory Rotman, Chief Executive Officer EXHIBIT INDEX Exhibit Number Description of Exhibits - ------ ----------------------- 16. Letter of Stephen P. Higgins, C.P.A. 2