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): OCTOBER 27, 2000
0-67871 76-0532709
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(COMMISSION FILE NUMBER) (IRS EMPLOYER IDENTIFICATION NO.)
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REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE: (713) 627-9494
Item 4. Changes in Registrant's Certifying Accountant.
On October 27, 2000, the client-auditor relationship between Houston Interweb Design, Inc. (the "Company") and Mann, Frankfort, Stein & Lipp, LLP ("MFSL") ceased and the Company engaged Malone & Bailey, PLLC ("M&B") as its independent auditors.
To the knowledge of the Company's current Board of Directors, MFSL's report on the financial statements of the Registrant for each of the past two fiscal years did not contain any adverse opinion or disclaimer of opinion and was not qualified as to audit scope or accounting principles. Their report dated November 15, 1999, however, included a paragraph regarding substantial doubt about the Company's ability to continue as a going concern.
During the Company's two most recent fiscal years and the subsequent interim period preceding the change in auditors on October 27, 2000, to the knowledge of the Registrant's current Board of Directors, there were no disagreements with MFSL 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 MFSL, would have caused MFSL to make reference to the subject matter of the disagreements in connection with their audit report with respect to financial statements of the Company. The Company requested that MFSL furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements.
To the knowledge of the Registrant's current Board of Directors, during the Registrant's two most recent fiscal years there was no disagreement or difference of opinion with MFSL regarding any "reportable event," as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
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.
Date: November 2, 2000 By: /s/ Harry White ---------------------------- Name: Harry White Title: Chief Executive Officer |