-----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, PUijFeXuHCktZ5F88h2PnhxIsDzRMj1jWLsmglpqqG2UFBB49kDGNd0u/TvsBtyj Mxa9ujm3bYq+Cjp+q/zqeA== 0001019056-00-000040.txt : 20000203 0001019056-00-000040.hdr.sgml : 20000203 ACCESSION NUMBER: 0001019056-00-000040 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19991231 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20000201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MILLENNIUM SPORTS MANAGEMENT INC CENTRAL INDEX KEY: 0000904075 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AMUSEMENT & RECREATION SERVICES [7900] IRS NUMBER: 223127024 STATE OF INCORPORATION: NJ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-22042 FILM NUMBER: 519139 BUSINESS ADDRESS: STREET 1: ROSS' CORNERS US HGWY 206 STREET 2: COUNTY RTE 565 CITY: AUGUSTA STATE: NJ ZIP: 07822-0117 BUSINESS PHONE: 9733837644 MAIL ADDRESS: STREET 1: PO BOX 117 CITY: AUGUSTA STATE: NJ ZIP: 07822-0117 FORMER COMPANY: FORMER CONFORMED NAME: SKYLANDS PARK MANAGEMENT INC DATE OF NAME CHANGE: 19930510 8-K 1 FORM 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 reported): DECEMBER 31, 1999 MILLENNIUM SPORTS MANAGEMENT, INC. (Exact name of registrant as specified in its charter) NEW JERSEY 0-22042 22-3127024 (State of Incorporation) (Commission File Number) (IRS Employer No.) ROSS' CORNER, U.S. HIGHWAY 206 AND COUNTY ROUTE 565, AUGUSTA, NJ 07822 (Address of principal executive offices) Registrant's telephone number: (973) 383-7644 N/A (Former name or former address, if changed since last report) ITEM 4 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. (a) Previous Independent Accountant (i) On December 31, 1999, the Company determined not to continue to engage Wiss & Company, LLP, as the Company's independent accountant. (ii) The reports of Wiss & Company, LLP, on the financial statements of the Company for each of the past two fiscal years ending 12/31/97 and 12/31/98, respectively, contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. (iii) The decision to change accountants was recommended by the Company's President and was approved by the Company's Board of Directors and shareholders. (iv) During the Company's two most recent fiscal years and through the date of this report, the Company has had no disagreements with Wiss & Company, LLP, on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Wiss & Company, LLP, would have caused Wiss & Company, LLP, to make a reference thereto in its report on the financial statements of the Company for such periods, except as follows: In conjunction with the audit for 1998, Wiss & Company, LLP, insisted on the writedown of the stadium and land by $11,545,000 to $900,000 for which there had been extensive disagreement. (v) The Company has requested that Wiss & Company, LLP, furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter, dated January 31, 2000, is filed as Exhibit 16.1 to this Form 8-K. (b) Engagement of New Independent Accountant. (i) Murphy & Townsend, LLC, has been engaged by the Company as its new independent accountant to audit the Company's financial statements, effective as of January 1, 2000. (ii) Prior to the engagement of Murphy & Townsend, LLC, the Company had not consulted with Murphy & Townsend, 2 LLC, during its two most recent fiscal years and through the date of this report in any matter regarding: (A) either 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, and neither was a written report provided to the Company, nor was oral advice provided that Murphy & Townsend, LLC, concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing, or financial reporting issue, or (B) the subject of either a disagreement or a reportable event described in Paragraph (a)(v) above. ITEM 7 FINANCIAL STATEMENTS AND EXHIBITS. Exhibit No. Description 16.1 Letter from Wiss & Company, LLP, to the Securities and Exchange Commission dated January 31, 2000, pursuant to Item 304(a)(3) of Regulation S-B. SIGNATURE Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. MILLENNIUM SPORTS MANAGEMENT, INC. Date: January 31, 2000 By: /s/ ROBERT J. HARTUNG ----------------------------- President, Treasurer & Chief Accounting Officer EXHIBIT INDEX Exhibit No. Description 16.1 Letter from Wiss & Company, LLP, to the Securities and Exchange Commission dated January 31, 2000, pursuant to Item 304 (a)(3) of Regulation S-B 3 EX-16.1 2 EXHIBIT 16.1 EXHIBIT 16.1 January 31, 2000 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Gentlemen: We have read Item 4 of Form 8-K dated January 31, 2000, of Millennium Sports Management, Inc., and are in agreement with the statement contained in item 4(a)(i), (ii), (iv), and (v) on Page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein. Very truly yours, Wiss & Company, LLP -----END PRIVACY-ENHANCED MESSAGE-----