-----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, CUqr6hiOa846Kj/4UAKSmCAD72bosirL2H4NFsKh5QObDU/yA1V3xUcjKHdJbPMr KyZTyEFxvKWoqMBdzmC5yQ== 0001144204-03-006230.txt : 20031015 0001144204-03-006230.hdr.sgml : 20031013 20031014180546 ACCESSION NUMBER: 0001144204-03-006230 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20031010 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20031015 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ION NETWORKS INC CENTRAL INDEX KEY: 0000754813 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER PERIPHERAL EQUIPMENT, NEC [3577] IRS NUMBER: 222413505 STATE OF INCORPORATION: DE FISCAL YEAR END: 1202 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-13117 FILM NUMBER: 03940468 BUSINESS ADDRESS: STREET 1: 1551 S WASHINGTON AVE CITY: PISCATAWAY STATE: NJ ZIP: 08854 BUSINESS PHONE: 2014944440 MAIL ADDRESS: STREET 1: 1551 S WASHINGTON AVE CITY: PISCATAWAY STATE: NJ ZIP: 08854 FORMER COMPANY: FORMER CONFORMED NAME: MICROFRAME INC DATE OF NAME CHANGE: 19920703 8-K 1 form8k.txt 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): October 10, 2003 ION NETWORKS, INC. - -------------------------------------------------------------------------------- (Exact Name of Registrant as Specified in its Charter) Delaware 000-13117 22-2413505 - -------------------------------------------------------------------------------- (State or Other Jurisdiction (Commission File Number) (I.R.S. Employer of Incorporation) Identification No.) 120 Corporate Boulevard South Plainfield, New Jersey 07080 - ------------------------------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) (Registrant's telephone number, including area code): (908) 546-3900 - --------------------------------------------------------------- (Former Name or Former Address, if Changed Since Last Report) Item 4. Changes in Registrant's Certifying Accountant. Effective October 6, 2003, Deloitte and Touche, LLP ("D&T") and the Company agreed that D & T would not continue as its principal accountants. For the nine months ended December 31, 2002 and for the year ended March 31, 2002, D&T `s opinion on its audited report expressed doubt about the Company's ability to continue as a going concern. The Company's agreement to not continue D&T 's engagement as its principal accountants was approved by the Company's Board of Directors. In connection with the audits as of and for the nine month's ended December 31, 2002 and as of and for the year ended March 31,2002 and through June 30, 2003, there were no disagreements with D&T on any matters of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreement, if not resolved to D&T 's satisfaction, would have caused D&T to make reference to the subject matter of the disagreement in connection with its reports. During the two most recent fiscal periods and through June 30,2003 there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(v)). The Registrant has requested that D&T furnish it with a letter addressed to the United States Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of D & T's letter, dated October 10, 2003 is filed as Exhibit 16.1 to this Form 8-K. On October 7, 2003, the Company appointed Marcum & Kliegman, LLP as the Corporation's new principal accountants for the fiscal year 2003 subject to their normal new client acceptance procedures. Prior to its appointment, the Registrant did not consult with Marcum & Kliegman, LLP regarding matters or events set forth in Items (a)(2)(i) and (ii) of Regulation S-B of the Securities Exchange Act of 1934. Item 7. Financial Statements and Exhibits (c) Exhibits The following are filed herewith: Exhibit Number Description ------ ----------- 16.1 Letter from Deloite & Touche, LLP, dated October 10, 2003. 2 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. Date: October 10, 2003 ION NETWORKS, INC. By: ______________________________ Patrick E. Delaney Chief Financial Officer 3 EX-16.1 3 ex16_1.txt Exhibit 16.1 October 10, 2003 Securities and Exchange Commission Mail Stop 11-3 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read Item 4 of ION Networks, Inc.'s Form 8-K dated October 10, 2003, and have the following comments: 1. We agree with the statements made in paragraphs 1, 2, 4, and 5. We also agree with the statement made in sentence 1 of paragraph 6. 2. We have no basis on which to agree or disagree with the statements made in paragraphs 3, 7 and sentence 2 in paragraph 6. Yours truly, Deloitte & Touche Parsippany, NJ -----END PRIVACY-ENHANCED MESSAGE-----