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
February 8, 2000
Date of Report
(Date of Earliest Event Reported)
NEXTPATH TECHNOLOGIES, INC.
(Exact Name of Registrant as Specified in its Charter)
114 South Churton Street
Suite 101
Hillsborough, N.C. 27278
(Address of principal executive offices)
919/644-0600
919/644-1115 (fax)
(Registrant's telephone number, including area code)
NOT APPLICABLE
(Former name and former address, if changed since last report)
Nevada 000-26425 84-1402416
(State or other (Commission (I.R.S. Employer
jurisdiction of File Number) Identification No.)
incorporation)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a)(1) NextPath Technologies, Inc. Crouch, Bierwolf & Chisholm,
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Certified Public Accountants, whose address is 50 West Broadway, Suite 1130,
Salt Lake City, Utah 84101, the independent accountant which was previously
engaged as the principal accountant to audit NextPath's financial statements,
was dismissed on February 8, 2000 so that NextPath could engage the services of
Gray & Northcutt Inc. Crouch, Bierwolf & Chisholm stated in its report on the
financial statements of NextPath for the past two years (1997 and 1998) that
they were prepared assuming that the Company will continue as a going concern
and the report contained the firm's opinion that the Company's recurring
operating losses and lack of working capital raise substantial doubt about its
ability to continue as a going concern. The decision to change accountants was
recommended and approved by the Company's Board of Directors.
During the Company's two most recent fiscal years, there have not been
any disagreements with Crouch, Bierwolf & Chisholm on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure.
The Company provided Crouch, Bierwolf & Chisholm with a copy of this
Current Report on Form 8-K prior to its filing with the SEC and requested that
Crouch, Bierwolf & Chisholm furnish the Company with a letter addressed to the
SEC stating whether it agrees with the statements made in this Current Report on
Form 8-K and, if not, stating the respects in which it does not agree. The
letter of Crouch, Bierwolf & Chisholm is attached as an exhibit to this Current
Report on Form 8-K.
(a)(2) Epilogue Corporation. Weinberg & Company, P.A., Certified Public
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Accountants, whose address is 6100 Glades Road, Suite 314, Boca Raton, Florida
33434, the independent accountant which was previously engaged as the principal
accountant to the audit financial statements of Epilogue Corporation, with whom
NextPath merged on November 12, 1999, was dismissed on February 8, 2000 so that
NextPath, as the surviving corporation in the merger, could engage the services
of Gray & Northcutt Inc. Weinberg & Company audited the balance sheet of
Epilogue Corporation (a development stage company) as of June 7, 1999 and the
related statements of operations, changes is stockholder's equity and cash flows
for the period from June 4, 1999 (inception) to June 7, 1999. The decision to
change accountants was recommended and approved by the Company's Board of
Directors.
There have not been any disagreements with Weinberg & Company on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure.
The Company provided Weinberg & Company with a copy of this Current
Report on Form 8-K prior to its filing with the SEC and requested that Weinberg
& Company furnish the Company with a letter addressed to the SEC stating whether
it agrees with the statements made in this Current Report on Form 8-K and, if
not, stating the respects in which it does not agree. The letter of Weinberg &
Company is attached as an exhibit to this Current Report on Form 8-K.
(b) On February 8, 2000, Gray & Northcutt, located in Oklahoma City,
Oklahoma, was engaged by the Company to audit the consolidated balance sheets of
the Company and its wholly-owned subsidiaries. Other than concerning its
engagement, the Company has not consulted with Gray & Northcutt Inc. prior to
February 8, 2000.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
16.1 Letter of Crouch, Bierwolf & Chisholm regarding change in certifying
accountant.
16.2 Letter of Weinberg & Company regarding change in certifying accountant.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this Current Report on Form 8-K to be signed on its
behalf by the undersigned hereunto duly authorized.
NEXTPATH TECHNOLOGIES, INC.
By /s/ James R. Ladd
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James R. Ladd, President
Date: February 12, 2000
CROUCH, BIERWOLF & CHISHOLM
Certified Public Accountants
50 West Broadway, Suite 1130
Salt Lake City, Utah 84101
A Partnership of Office (801) 363-1175
Professional Corporations Fax (801) 363-0615
Brent E. Crouch, CPA, PC Brent's Mobile (801) 916-1999
Nephi J. Bierwolf, CPA, PC Nephi's Mobile (801) 971-0405
Todd D. Chisholm, CPA, PC Todd's Mobile (801) 898-2222
February 8, 2000
Securities and Exchange Commission
Washington, DC 20549
Dear SEC,
Crouch, Bierwolf & Chisholm agrees with the follow statements as contained
in the form 8-K dated February 8, 2000 for Nextpath Technologies, Inc.:
During the Company's two most recent fiscal years, there have not been any
disagreements with Crouch, Bierwolf & Chisholm on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedures.
Sincerely,
By /s/ Crouch, Bierwolf & Chisholm
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Crouch, Bierwolf & Chisholm
WEINBERG & COMPANY, P.A.
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February 10, 2000
Securities and Exchange Commission
450 5th Street NW
Washington, DC 20549
RE: EPILOGUE CORPORATION - FILE NUMBER 005-57081
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To Whom It May Concern:
We were previously the principal accountants for Epilogue Corporation and, under
the date of June 11, 1999 we reported on the financial statements of Epilogue
Corporation as of June 7, 1999. On February 8, 2000, our appointment as
principal accountant was terminated. We have read NextPath Technologies, Inc.'s
(successor to Epilogue Corporation) statements included under Item 4 of the Form
8K dated February 8, 2000, and we agree with such statements.
Very truly yours,
By /s/Weinberg & Company, P.A.
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WEINBERG & COMPANY, P.A.
Town Executive Center 1875 Century Park East
6100 Glades Road, Suite 314 Suite 700
Boca Raton, Florida 33434 Los Angeles, California 90067
Telephone (561) 487-5765 Telephone (310) 407-5450
Facsimile (561) 587-5766 Facsimile (310) 407-5451
Email: weinacctg@aol.com, Website: www.cpaweinberg.com
American Institute of CPA's, Division for CPA Firms SEC Practice Section