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): January 24, 2001
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Netgateway, Inc.
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(Exact Name of Registrant as Specified in Its Charter)
Delaware
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(State of Other Jurisdiction of Incorporation)
000-27941 87-0591719
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(Commission File Number (IRS Employer Identification No.)
754 East Technology Avenue, Orem, Utah 84097
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(Address of Principal Executive Offices) (Zip Code)
801.227.0004
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(Registrant's Telephone Number, Including Area Code)
300 Oceangate, 5th Floor, Long Beach, California 90802
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(Former Name or Former Address, if Changed Since Last Report)
Item 4. Changes in Registrant's Certifying Accountant
On January 22, 2001, the registrant filed on Form 8-K a statement that it had
terminated KPMG LLP as its certifying accountant, and that it would furnish the
Securities and Exchange Commission with a letter from KPMG LLP stating whether
or not it agreed with the statements made therein. The letter received by the
registrant from KPMG LLP is filed with this Form 8-K/A as Exhibit 16.1.
Item 7. Financial Statements and Exhibits.
(a) Financial Statements. Not Applicable.
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(b) Pro Forma Financial Information. Not Applicable.
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(c) Exhibits:
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16.1 - Letter from KPMG LLP to Securities and Exchange
Commission dated January 24, 2001
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.
Netgateway, Inc.
Date: January 30, 2001 By: /s/ Frank C. Heyman
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Frank C. Heyman, Chief Financial Officer
Exhibit 16.1 / Letter from KPMG LLP dated January 24, 2001
KPMG
1901 Avenue of the Stars
Suite 200
Los Angeles, CA 90067-6004
January 24, 2001
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Netgateway, Inc.
Dear Sir or Madam:
We were previously principal accountants for Netgateway, Inc. and,
under the date of August 21, 2000, we reported on the consolidated financial
statements of Netgateway, Inc. and subsidiaries as of and for the years ended
June 30, 2000 and 1999. On January 12, 2000, our appointment as principal
accountants was terminated. We have read Netgateway Inc.'s statements included
under Item 4 of its Form 8-KA dated January 24, 2001, and we agree with such
statements, except that we are not in a position to agree or disagree with
Netgateway, Inc.'s statement that the change was approved by the audit committee
and the board of directors.
Please acknowledge the receipt of this filing by date stamping the
enclosed copy of this letter and returning it to the office of the undersigned
in the enclosed envelope.
Very truly yours,
/s/ KPMG, LLP