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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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WASHINGTON, D.C. 20549
Nevada
88-0169922
__________________
__________________________
(State of Incorporation)
(I.R.S. Employer Identification No.)
4020 W. Lake Creek Drive, #100
Wilson, Wyoming
83014
_____________________________
_____
(Address of principal executive offices
(Zip Code)
Registrant's telephone number, including area code: (307) 739-8603
N/A
_______________________________________________
Former name or former address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant
On June 4, 2001, J Net Enterprises, Inc. (the "Company") terminated the engagement of Deloitte & Touche LLP ("D&T") as the Company's independent accountant for the fiscal year ending June 30, 2001. The decision to terminate D&T was approved by the Company's Board of Directors and Audit Committee.
During the fiscal years ended June 30, 2000 and 1999 and through the date hereof, there have been no disagreements with D&T on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of the former accountant, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its report.
D&T's report on the financial statements for the fiscal years ended June 30, 2000 and 1999 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles.
The Company has requested that D&T furnish it with a letter addressed to the Securities and Exchange Commission (the "Commission") stating whether it agrees with the above statements. A copy of D&T's letter to the Commission, dated June 6, 2001 is filed as Exhibit 16.1 to the Form 8-K.
During the two most recent fiscal years and through the date hereof, there have been no reportable events (as defined in Regulation S-K Item 304 (a) (1) (v)).
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
( C ) Exhibits
16.1 Letter from Deloitte & Touche LLP dated June 6, 2001
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.
J NET ENTERPRISES, INC.
By: /s/ Mark W.
Hobbs
_____________________
Name: Mark W. Hobbs
Title: President
Dated: June 8, 2001
Exhibit No. Description
16.1. Letter from Deloitte & Touche LLP dated June 6, 2001
EXHIBIT 16.1
June 6, 2001
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of J Net Enterprises, Inc. dated June 4, 2001.
Yours truly,
/s/ Deloitte & Touche LLP
DELOITTE & TOUCHE LLP
Las Vegas, Nevada