-----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, BYsqr6ZlKcoiFmp9aojtxv+CAGGuBKZiYqTq9GcbGC5ICcnwLFCM0eTD0EGAgcnE 0qfhf0icBzSB64MOyrE+KQ== /in/edgar/work/0001017386-00-000082/0001017386-00-000082.txt : 20001016 0001017386-00-000082.hdr.sgml : 20001016 ACCESSION NUMBER: 0001017386-00-000082 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20000103 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20001013 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHILDRENS WONDERLAND INC CENTRAL INDEX KEY: 0000916933 STANDARD INDUSTRIAL CLASSIFICATION: [8351 ] IRS NUMBER: 954455341 STATE OF INCORPORATION: CA FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 001-12121 FILM NUMBER: 740059 BUSINESS ADDRESS: STREET 1: PO BOX 6129 CITY: OXNARD STATE: CA ZIP: 93010 BUSINESS PHONE: 8188651306 MAIL ADDRESS: STREET 1: PO BOX 6129 CITY: OXNARD STATE: CA ZIP: 93010 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 EX-16 2 0002.txt EXHIBIT 16 Date: October 12, 2000 Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549 Gentlemen: We have read Item 4 of Form 8-K of Children's Wonderland, Inc. (The "Registrant") as filed with the Securities and Exchange Commission on October 12, 2000 (the "Form 8-K" and have the following comments: (a) We agree with the statements made in the last sentence of paragraph 4(a), the first sentence of paragraph 4(b), and paragraph 4(c). (b) We have no basis to agree or disagree with the statements in the first sentence of paragraph 4(a), the last sentence of paragraph 4(b), and paragraphs 4(d), 4(e) and 4(f). Very truly yours, DELOITTE & TOUCHE LLP By: _________________________ Name: Title: 236405.1 5 -----END PRIVACY-ENHANCED MESSAGE-----