UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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) SEPTEMBER 5, 2002
EXOTICS.COM, INC.
(Exact name of registrant as specified in its charter)
Nevada 000-28525 87-0636386
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(State of (Commission (I.R.S. Employer
Organization) File Number) Identification No.)
Suite 411-1200 W. Pender St., Vancouver, BC V6E 2S9
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(Address of principal executive offices) (Zip Code)
(604) 684-2004
Registrant's telephone number, including area code
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
The Company's principal accountant, Merdinger, Fruchter, Rosen &
Co., PC was dismissed as of October 7, 2002. The principal
accountant's report on the financial statements for the two most
recent fiscal years did not contain an adverse opinion or
disclaimer of opinion, and was modified as to uncertainty that
the Company will continue as a going concern. The decision to
change accountants was approved by the board of directors.
There were no disagreements during the registrant's two most
recent fiscal years and the subsequent interim period through
October 7, 2002 (date of dismissal) with the former accountant on
any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which would
have caused it to make reference to the subject matter of the
disagreement(s) in connection with this report.
A new accountant has been engaged as the principal accountant to
audit the issuer's financial statements. The new accountant is
Manning Elliott, Chartered Accountants and was engaged as of
September 5, 2002. Neither the Company nor anyone acting on its
behalf consulted the new accountant regarding the application of
accounting principles to a specific completed or contemplated
transaction, or the type of audit opinion that might be rendered
on the small business issuer's financial statements, as part of
the process of deciding as to the accounting, auditing or
financial reporting issue.
The Company has provided the former accountant with a copy of the
disclosures it is making in response to this Item. The Company
has requested the former accountant to furnish a letter addressed
to the Commission stating that it agrees with the statements made
by the Company. The former auditors have furnished a letter
stating their disagreement with a representation made in the
previously filed Form 8-K regarding the modification as to
uncertainty that the Company will continue as a going concern.
We have amended our filing to comply with their letter and have
filed their letter as an exhibit to this filing.
ITEM 7. EXHIBITS
16 Letter re: Change in Accoutants
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this registration statement
to be signed on its behalf by the undersigned, thereunto duly
authorized.
Exotics.com, Inc.
By: /s/ Firoz Jinnah
Firoz Jinnah, President
Date: October 23, 2002