-----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, UXFvebWmcOjLKPr0E3O+mpJ2HygfAQQDf/e4jkxVsNQXdtjt5McGn9slMXu1UrRe fh8E4AHq2/YbE2UwOLPX5Q== 0000927016-00-000711.txt : 20000302 0000927016-00-000711.hdr.sgml : 20000302 ACCESSION NUMBER: 0000927016-00-000711 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20000229 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20000229 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VIEW TECH INC CENTRAL INDEX KEY: 0000746210 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-ELECTRONIC PARTS & EQUIPMENT, NEC [5065] IRS NUMBER: 770312442 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-25940 FILM NUMBER: 557991 BUSINESS ADDRESS: STREET 1: 3760 CALLE TECATE STREET 2: STE A CITY: CAMARILLO STATE: CA ZIP: 93012 BUSINESS PHONE: 8054828277 8-K 1 FORM 8-K 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 February 29, 2000 (Date of earliest event reported) VIEW TECH, INC. (Exact name of registrant as specified in its charter) DELAWARE 0-25940 77-0312442 (State or other jurisdiction (Commission File (I.R.S. Employer of incorporation) Number) Identification No.) 3760 Calle Tecate, Camarillo, California 93012 (Address of principal executive offices) (Zip Code) (805) 482-8277 Registrant's telephone number, including area code Not Applicable (Former name or former address, if changed since last report) Item 4. Changes in Registrant's Certifying Accountant Arthur Andersen LLP ("Andersen") audited the financial statements of the Company for the fiscal years ended December 31, 1997 and 1998. On or about January 11, 2000, the Board of Directors of the Company, including all members of the Audit Committee of the Board of Directors, determined not to appoint Andersen to audit the financial statements of the Company for the fiscal year ended December 31, 1999 and authorized the Company's retention of BDO Seidman, LLP ("BDO") to audit the financial statements of the Company for the fiscal year ended December 31, 1999. BDO was formally engaged by the Company in an engagement letter dated February 24, 2000. BDO is the independent accountant of All Communications Corporation ("ACUC") with whom the Company proposes to merge (the "Merger") pursuant to the terms of an Agreement and Plan of Merger between ACUC and the Company dated as of December 27, 1999. The Merger is the subject of a Registration Statement on Form S-4 filed by the Company and ACUC with the Securities and Exchange Commission on January 21, 2000. In the event the Merger is unsuccessful, the Company intends to continue to retain BDO. During the two most recent fiscal years and the interim period subsequent to December 31, 1998, prior to engaging BDO, the Company did not consult with BDO regarding 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 Company's financial statements. During the two most recent fiscal years and the interim period subsequent to December 31, 1998, the reports of Andersen on the Company's financial statements did not contain any adverse opinions or disclaimers of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During such periods, there have been no disagreements on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to Andersen's satisfaction, would have caused Andersen to make reference in connection with its reports to the subject matter of the disagreement. Item 7. Financial Statements, Pro Forma Financial Information & Exhibits. (c) Exhibits. 16.1 February 29, 2000 Letter of Arthur Andersen LLP 1 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. VIEW TECH, INC. February 29, 2000 /s/ Christopher Zigmont - ----------------------- -------------------------- Date Christopher Zigmont Chief Financial Officer 2 EX-16.1 2 LETTER OF ARTHUR ANDERSEN, LLP Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D. C. 20549 February 29, 2000 Dear Sir/Madam: We have read the disclosures in Item 4 included in the Form 8-K dated February 29, 2000 of View Tech, Inc. filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, Arthur Andersen LLP DLH Copy to: Mr. Christopher Zigmont Chief Financial Officer, View Tech, Inc. -----END PRIVACY-ENHANCED MESSAGE-----