-----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, PsOY7TRLrSmc7SoRQwxl83JCkLMFFI/FgPtcsbppcwmDEXZfH1Iqvt7TeEeOCpwg /sctTBNfEQZ/je9iPufA1A== /in/edgar/work/0000950147-00-001521/0000950147-00-001521.txt : 20001004 0000950147-00-001521.hdr.sgml : 20001004 ACCESSION NUMBER: 0000950147-00-001521 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20000927 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20001003 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WAVETECH INTERNATIONAL INC CENTRAL INDEX KEY: 0000799694 STANDARD INDUSTRIAL CLASSIFICATION: [4813 ] IRS NUMBER: 860916826 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-15482 FILM NUMBER: 734154 BUSINESS ADDRESS: STREET 1: 5210 E WILLIAMS CIRCLE STREET 2: STE 200 CITY: TUCSON STATE: AR ZIP: 85711 BUSINESS PHONE: 5207509093 MAIL ADDRESS: STREET 1: 5210 E WILLIAMS CIRCLE CITY: TUCSON STATE: AZ ZIP: 85711 FORMER COMPANY: FORMER CONFORMED NAME: WAVETECH INC DATE OF NAME CHANGE: 19920703 8-K 1 0001.txt CURRENT REPORT DATED 09/27/2000 SECURITIES AND EXHANGE COMMISSION WASHINGTON, D.C. 20549 ---------- FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OF 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported) September 27, 2000 ------------------ Wavetech International, Inc. ------------------------------------------------------ (Exact Name of Registrant as Specified in its Charter) Nevada 001-15482 86-0916826 - ---------------------------- ------------------------ ---------------------- (State or Other Jurisdiction (Commission File Number) (IRS Employer of Incorporation) Identification Number) 5210 E. Williams Circle, Suite 200 Tucson, Arizona 85711 -------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) Registrant's telephone number, including area code (520) 750-9093 -------------- ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On September 27, 2000, Wavetech International, Inc. (the "Company"), with the approval of the Company's board of directors, dismissed Ernst & Young LLP ("E&Y") as its independent accountants. E&Y's reports on the Company's consolidated financial statements for the prior year did not contain any adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. In addition, during the Company's most recent fiscal year and the subsequent interim periods preceding E&Y's dismissal, there have not been any disagreements with E&Y on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreements, if not resolved to the satisfaction of E&Y, would have caused them to make a reference to the subject matter of the disagreement in connection with their reports. The Company has provided E&Y with a copy of the foregoing disclosure, and has requested that E&Y furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with such disclosure. The Company is in the process of selecting new independent auditors and expects that process to be completed by no later than October 11, 2000. ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS (c) Exhibits: Exhibits Title -------- ----- 16 Letter of Ernst and Young, LLP re Change in Certifying Accountant 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. WAVETECH INTERNATIONAL, INC. By: /s/ Gerald I. Quinn ------------------------------------ Gerald I. Quinn Chief Executive Officer Date: September 27, 2000 EX-16 2 0002.txt LETTER FROM ERNST AND YOUNG, LLP [LETTERHEAD OF ERNST & YOUNG, LLP] October 2, 2000 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Gentlemen: We have read Item 4 of Form 8-K dated September 27, 2000, of Wavetech International, Inc. and are in agreement with the statements contained in the first paragraph therein. We have no basis to agree or disagree with other statements of the registrant contained therein. /s/ Ernst & Young LLP -----END PRIVACY-ENHANCED MESSAGE-----