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): January 16, 2001
Metawave Communications Corporation
(Exact name of Registrant as specified in its charter)
Delaware 0-24673 91-1673152
(State or other jurisdiction (Commission File Number) (I.R.S. Employer
of incorporation or organization) Identification No.)
10735 Willows Road NE
Redmond, WA 98052
(Address of principal executive offices) (Zip code)
(425) 702-5600
(Registrant's telephone number, including area code)
Item 4. Changes in Registrant's Certifying Accountant
On January 22, 2001, the audit committee of the Board of Directors
approved the engagement of Arthur Andersen LLP as independent auditors for
Metawave Communications Corporation (the "Company"). Notice of resignation from
Ernst & Young LLP, the Company's previous independent auditors, was received by
the Company on January 16, 2001.
The reports of Ernst & Young LLP on the Company's consolidated
financial statements for the past two fiscal years did not contain an adverse
opinion or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope, or accounting principles. During the Company's two
most recent fiscal years and the subsequent interim period preceding the
resignation of Ernst & Young LLP, there were no disagreements with Ernst & Young
LLP on any matters of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures, which if not resolved to the
satisfaction of Ernst & Young LLP would have caused Ernst & Young LLP to make
reference to the matter in their report. There were no reportable events as
defined in paragraph (A) through (D) of Regulation S-K Item 304(a)(1)(v). The
Company has requested that Ernst & Young LLP furnish it a letter addressed to
the Commission stating whether it agrees with the above statements. A copy of
that letter, dated January 23, 2001, is filed as Exhibit 16.1 to this Form 8-K.
During the Company's two most recent fiscal years and the interim
period prior to engaging Arthur Andersen LLP, the Company has not consulted
Arthur Andersen LLP with respect to any of the matters described in Regulation
S-K Item 304(a)(2)(i) or (ii).
Item 7. Financial Statements and Exhibits
(a) Exhibits.
16.1 Letter of Ernst & Young LLP dated January 23, 2001
regarding the disclosure contained in Item 4 of this report on
Form 8-K.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
as amended, the Registrant has duly caused this report to be signed on its
behalf by the undersigned thereunto duly authorized.
METAWAVE COMMUNICATIONS
CORPORATION
(Registrant)
Date: January 23, 2001 By: /s/ Stuart W. Fuhlendorf
-------------------------
Stuart W. Fuhlendorf
Chief Financial Officer
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INDEX TO EXHIBITS
Exhibit
Number Description
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16.1 Letter from Ernst & Young LLP
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