-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, VZYpKsLEvQsCadiqnEQ50fd6qvn/LAKhBTyToCRJjIqNN5uAPGgOnSHxdGXWSaI/ UNVzcLYaBFDdN6wt6/FPbg== 0000927016-02-001925.txt : 20020415 0000927016-02-001925.hdr.sgml : 20020415 ACCESSION NUMBER: 0000927016-02-001925 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020329 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020405 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALLIN CORP CENTRAL INDEX KEY: 0001020391 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 251795265 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-21395 FILM NUMBER: 02602937 BUSINESS ADDRESS: STREET 1: 400 GREENTREE COMMONS STREET 2: 381 MANSFIELD AVENUE CITY: PITTSBURGH STATE: PA ZIP: 15220 BUSINESS PHONE: 4129288800 MAIL ADDRESS: STREET 1: 400 GREENTREE COMMONS STREET 2: 381 MANSFIELD AVENUE CITY: PITTSBURGH STATE: PA ZIP: 15220 FORMER COMPANY: FORMER CONFORMED NAME: ALLIN COMMUNICATIONS CORP DATE OF NAME CHANGE: 19960805 8-K 1 d8k.txt FORM 8-K 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) March 29, 2002 ALLIN CORPORATION ------------------------------------------------------------ (Exact name of registrant as specified in charter) Delaware 0-21395 25-1795265 --------------- ------------ -------------- (State of other (Commission (IRS Employer jurisdiction of File Number) Identification incorporation) Number) 381 Mansfield Avenue, Suite 400 Pittsburgh, Pennsylvania 15220 ------------------------------------------------------------------ (Address of principal executive offices, including zip code) Registrant's telephone number, including area code: (412) 928-8800 -------------- N/A ------------------------------------------------------------------ (Former name or former address, if changed since last report) Item 4. Changes in Registrant's Certifying Accountant On March 29, 2002, Allin Corporation (the "Company") dismissed the accounting firm of Arthur Andersen LLP as independent accountants for the Company for the current fiscal year ending December 31, 2002. The decision to change accountants was recommended by the Audit Committee of the Company's Board of Directors and was approved by the Company's full Board of Directors. The accountant's reports on the financial statements for the past two fiscal years did not contain an adverse opinion or a disclaimer of opinion, or a qualification regarding audit scope or accounting principles. In connection with the audit for the most recent two fiscal years and since such time, there have been no disagreements with Arthur Andersen LLP on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure. In addition, no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K (17 C.F.R. (S)229.304(a)(1)(v)) ("Reportable Events"), occurred during such period. In general, such Reportable Events relate to situations in which the accountant has raised unresolved issues relating to the fairness or reliability of the financial statements or of management's representations or to the scope of the audit. The Company has requested that Arthur Andersen LLP furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of the Arthur Andersen LLP letter to the Securities and Exchange Commission is filed as an exhibit to this Form 8-K. On April 4, 2002, the Company engaged the accounting firm of Hill, Barth & King LLC as independent accountants for the Company for the current fiscal year ending December 31, 2002. This engagement was recommended by the Audit Committee of the Company's Board of Directors and was approved by the Company's full Board of Directors. During the Company's two most recent fiscal years and since that time, neither the Company nor anyone acting on its behalf has consulted Hill, Barth & King LLC regarding the application of accounting principles to any transaction or the type of audit opinion that might be rendered on the Company's financial statements, and there have been no disagreements with Hill, Barth & King LLC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure. In addition, no Reportable Events occurred during such period. Item 7. Financial Statements and Exhibits (a) Not applicable (b) Not applicable (c) Exhibits 16. Letter from Arthur Andersen LLP regarding change in certifying accountant. SIGNATURE --------- 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. ALLIN CORPORATION Dated: April 5, 2002 By: /s/ Richard W. Talarico ----------------------- Richard W. Talarico, Chairman of the Board and Chief Executive Officer Exhibit Index ------------- 16. Letter from Arthur Andersen LLP regarding change in certifying accountant. EX-16 3 dex16.txt ARTHUR ANDERSEN LLP LETTER TO SEC Exhibit 16 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 April 5, 2002 Dear Sir or Madam, We have read the first paragraph of Item 4 included in the Form 8-K dated April 5, 2002 of Allin Corporation to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, /s/ Arthur Andersen LLP Copy to: Mr. Dean C. Praskach, Vice President of Finance Allin Corporation -----END PRIVACY-ENHANCED MESSAGE-----