UNITED STATES
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):
May 26, 2000
Commission File Number: 0-27161
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PAYFORVIEW.COM CORP.
(Exact name of registrant as specified in its charter)
Nevada, U.S.A. 91-1976310
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
575 Madison Avenue, 10th Floor, New York, New York 10022
(Address of principal executive offices)
(212) 605-0150
(Issuer's telephone number, including area code)
N/A
(Former name, former address and former fiscal year,
if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant
(a) Previous independent accountants
(i) On May 26, 2000, Payforview.com ("Registrant"),
confirmed with its auditors, Davidson & Company, that the firm
would no longer be representing the Registrant as its
accountants.
(ii) Davidson & Company have not previously reported
on the consolidated financial statements for the Company.
(iii) The change of independent accountants was
ratified by the Board of Directors of the Company on May 26,
2000.
(iv) There have been no disagreements with Davidson &
Company on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure,
which disagreements if not resolved to the satisfaction of
Davidson & Company would have caused them to make reference
thereto in their report on the consolidated financial statements
for any years for which an audit was undertaken.
(v) During the most recent fiscal year and through May
25, 2000, there have been no reportable events (as defined in
Regulation S-K Item 304(a)(1)(v)).
(vi) The Registrant has requested that Davidson &
Company furnish it with a letter addressed to the SEC stating
whether or not it agrees with the above statements. A copy of
such letter, dated May 26, 2000, is filed as Exhibit 16.1 to this
Form 8-K.
(b) New independent accountants
The Registrant engaged Grant Thornton LLP as its new
independent accountants as of May 26, 2000. During the most
recent fiscal year and through May 26, 2000, the Registrant has
not consulted with Grant Thornton LLP regarding (i) the
application of accounting principles to a specified transaction,
either completed or proposed, or the type of audit opinion that
might be rendered on the Registrant's consolidated financial
statements, and no written report or oral advice was provided to
the Registrant by concluding there was an important factor to be
considered by the Registrant in reaching a decision as to an
accounting, auditing or financial reporting issue; or (ii) any
matter that was either the subject of a disagreement, as that
term is defined in Item 304(a)(1)(iv) of Regulation S-K and the
related instructions to Item 304 of Regulation S-K, or a
reportable event, as that term is defined in Item 304(a)(1)(iv)
of Regulation S-K.
Item 7. Financial Statement and Exhibits
The following documents are filed herewith as exhibits:
16.1 Letter from Davidson & Company, dated May 26, 2000.
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.
Dated: May 30, 2000
PAYFORVIEW.COM CORP.
/s/ Marc A. Pitcher
Marc A. Pitcher,
President and Director
Exhibit 16.1
May 26, 2000
Office of the Chief Accountant
SCEPS Letter File
Mail Stop 9-5
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Payforview.com Inc.
Dear Sir/Madam:
We have been furnished with a copy of the response to Item 4 of
Form 8-K for the event that was ratified on May 26, 2000, to be
filed by our former client, Payforview.com Inc. We agree with
the statements made in response to that Item insofar as they
relate to our Firm.
Yours very truly,
/s/ Davidson & Company