-----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, Qy+l+cvtndkoOjHWpkVVk3FmcSBkxQHLKa0aUJYt6KMXfJJidD9HJThJwhVUU9Ck THWIk4FSqTN/9oGjbja1lg== 0001157523-09-000282.txt : 20090115 0001157523-09-000282.hdr.sgml : 20090115 20090115172803 ACCESSION NUMBER: 0001157523-09-000282 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20090113 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20090115 DATE AS OF CHANGE: 20090115 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ANTS SOFTWARE INC CENTRAL INDEX KEY: 0000796655 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING SERVICES [7371] IRS NUMBER: 133054685 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-16299 FILM NUMBER: 09529274 BUSINESS ADDRESS: STREET 1: 700 AIRPORT BLVD. STREET 2: SUITE 300 CITY: BURLINGAME STATE: CA ZIP: 94010 BUSINESS PHONE: 6509310500 MAIL ADDRESS: STREET 1: 700 AIRPORT BLVD. STREET 2: SUITE 300 CITY: BURLINGAME STATE: CA ZIP: 94010 FORMER COMPANY: FORMER CONFORMED NAME: ANTS SOFTWARE COM INC DATE OF NAME CHANGE: 19990806 FORMER COMPANY: FORMER CONFORMED NAME: CHOPP COMPUTER CORP /DE/ DATE OF NAME CHANGE: 19990805 FORMER COMPANY: FORMER CONFORMED NAME: SULLIVAN COMPUTER CORP DATE OF NAME CHANGE: 19870108 8-K 1 a5872917.txt ANTS SOFTWARE INC. 8-K 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): January 15, 2009 (January 13, 2009) ANTs software inc. - -------------------------------------------------------------------------------- (Exact name of Registrant as specified in its charter) Delaware 000-16299 13-3054685 - -------------------------------------------------------------------------------- (State or other jurisdiction (Commission (I.R.S. Employer of incorporation) File Number) Identification No.) 700 Airport Blvd., Suite 300 Burlingame, CA 94010 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (650) 931-0500 N/A - -------------------------------------------------------------------------------- (Former name or former address, if changed since last report) Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below): [ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) [ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) [ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) - -------------------------------------------------------------------------------- Item 4.01 Changes in Registrant's Certifying Accountant. (a) On January 13, 2009, the registrant terminated the engagement of Burr, Pilger, Mayer LLP ("BPM") as the Company's independent registered public accounting firm. The decision to change accountants was recommended and approved by the Audit Committee of the Board of Directors of the registrant. BPM's audit report on the financial statements of the Company as of and for the two most recent years ended December 31, 2007 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles. During the registrant's two most recent fiscal years and any subsequent interim period preceding the termination of BPM, there were no disagreements with BPM 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 BPM, would have caused BPM to make reference to the subject matter of the disagreement(s) in connection with its report. During the Company's two most recent fiscal years and any subsequent interim period preceding the dismissal of BPM, there have been no reportable events of the type required to be disclosed by Item 304(a)(1)(v) of Regulation S-K. The Company has provided BPM with a copy of the disclosures it is making in response to Item 304(a) of Regulation S-K. The Company has requested that BPM review the disclosures and furnish the Company with a letter addressed to the Commission stating whether it agrees with the statements made by the Company in response to Item 304(a) of Regulation S-K and, if not, stating the respects in which it does not agree. Such letter is attached hereto as exhibit 16.2. (b) On January 15, 2009, the Company engaged Weiser, LLP as its new independent accountant. Prior to the engagement, and for the preceding two most recent fiscal years and any subsequent interim period prior to the engagement, the registrant did not consult with Weiser, LLP regarding either: the application of accounting principles to any specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the registrant's financial statements, and where either a written report was provided to the registrant or oral advice was provided that the new accountant concluded was an important factor considered by the registrant in reaching a decision as to the accounting, auditing or financial reporting issue; or any matter that was either the subject of a disagreement (as defined in paragraph (a)(1)(iv) and the related instructions of item 304 of Regulation S-K) or a reportable event (as described in paragraph (a)(1)(v) of item 304 of Regulation S-K). Item 9.01 Financial Statements and Exhibits. (c) Exhibits 16.1 Letter re: change in Certifying Accountants 16.2 Letter from Burr, Pilger & Mayer LLP SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Current Report on Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized. ANTs software inc. Dated: January 15, 2009 By: /s/ Kenneth Ruotolo ---------------------------------------- Kenneth Ruotolo, Chief Financial Officer EX-16.1 2 a5872917ex161.txt EXHIBIT 16.1 Company Letterhead Exhibit 16.1 January 13, 2009 Mr. Michael Benjamin Partner BURR PILGER MAYER, LLP 600 California Street, Suite 1300 San Francisco, CA 94108 Re: Letter on change of certifying accountant pursuant to Regulation SK, Section 304(a)(3) Dear Michael: Pursuant to resolutions passed by the Audit Committee of the Board of Directors of ANTs software inc., we are changing our independent auditors and will no longer be requiring the services of Burr, Pilger, Mayer LLP. I am forwarding a copy of a current report on Form 8K which will be filed on or about January 15, 2009 with the SEC. Pursuant to Regulation SK, Section 304(a)(3) we hereby request that your firm furnish us with a letter, addressed to the SEC, stating whether your firm agrees with the statements made in the disclosure set out as Item 4(a) in the Form 8K and, if not, stating the respects in which your firm does not agree. Please provide this letter as promptly as possible so that we can file the letter with the SEC within ten (10) business days of the filing of the Form 8K. Your firm may provide us with an interim letter highlighting specific areas of concern and indicating a subsequent, more detailed letter will be forthcoming within the ten (10) business days noted above if need be. I look forward to your timely response to this request. Very truly yours, /s/ Kenneth Ruotolo ----------------------- Kenneth Ruotolo, Chief Financial Officer EX-16.2 3 a5872917ex162.txt EXHIBIT 16.2 Exhibit 16.2 January 15, 2009 Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Commissioners: We have read Item 4.01 of Form 8-K, dated January 15, 2009, of ANTs software inc. and agree with the statements referencing our Firm in such 8-K. Very truly yours, /s/ Burr, Pilger & Mayer LLP - ---------------------------- Burr, Pilger, & Mayer LLP -----END PRIVACY-ENHANCED MESSAGE-----