8-K 1 0001.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): January 3, 2000 CHILDREN'S WONDERLAND, INC. --------------------------- (Exact Name of Registrant as Specified in its Charter) California 0-28270 95-4455341 ---------- ------- ---------- State of Commission IRS Employer Incorporation File Number I.D. Number c/o Vital Options, 15060 Ventura Blvd., Suite 211, Sherman Oaks, CA 91403 ---------------------------------------------------------------------------- Address of principal executive offices Registrant's telephone number: (805) 988-4746 -------------- 236405.1 Item 4. Changes in Registrant's Certifying Accountant (a) Children's Wonderland, Inc. (the "Company") has selected the firm of Richard A. Eisner & Company, LLP ("Eisner") as the Company's independent auditors. The firm of Deloitte & Touche LLP ("Deloitte") last audited the financial statements of the Company in connection with the Company's filing of its Annual Report on Form 10-KSB for the fiscal year ended June 30, 1996 and last reviewed the financial statements of the Company in connection with the Company's filing of its Quarterly Report on Form 10-QSB for the quarter ended March 31, 1997. (b) Deloitte had served as the Company's independent auditors from the time of the Company's initial public offering in May 1996 and effectively stopped serving as the Company's auditors in or about August 1997. Between the time Deloitte stopped serving as the Company's auditors and the Company's appointment of Eisner, the Company had no independent auditors. The purpose of the Company's appointment of its new independent auditors was to facilitate the completion of the Company's past due Annual Reports on Form 10-KSB and other reports under the Securities Exchange Act of 1934. (c) During the period Deloitte was retained by the Company, the Company had no disagreements (within the meaning of Instruction 4 of Item 304 of Regulation S-K) with Deloitte as to any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure and there have been no reportable events (as defined in Item 304 of Regulation S-K). 236405.1 2 (d) The Company has not consulted with Eisner regarding the application of accounting principles to a specified transaction or the type of audit opinion that might be rendered on the Company's financial statements during the two most recent fiscal years through the present. (e) A letter of Deloitte addressed to the Securities and Exchange Commission is included as Exhibit 16 to this Form 8-K. (f) The appointment of the new independent auditors was approved by the Board of Directors of the Company as of January 3, 2000. Item 7. Exhibits -------- (c) Exhibits Number Description ------ ----------- 16 Letter of Deloitte & Touche LLP to the Securities and Exchange Commission pursuant to the requirements of Item 304(a)(3) of Regulation S-K 236405.1 3 SIGNATURES ---------- Pursuant to the requirements of the Securities Act of 1934, the Registrant has duly caused this Current Report to be signed on its behalf by the undersigned hereunto duly authorized. Dated: October 6, 2000 CHILDREN'S WONDERLAND, INC. By: /s/ John R. Clarke ------------------------------------ John R. Clarke, Chairman and Chief Executive Officer 236405.1 4