-----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, Awyli28F7gS52l5VMwGTYVsA6V6HKMvI+j17oav7owAWgtmF/zorLAilKAPLAKRc ps7IOIl2zq21yh+Wq7SPxA== 0001000096-99-000648.txt : 19991207 0001000096-99-000648.hdr.sgml : 19991207 ACCESSION NUMBER: 0001000096-99-000648 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 19991122 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19991130 DATE AS OF CHANGE: 19991206 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ACCELR8 TECHNOLOGY CORP CENTRAL INDEX KEY: 0000727207 STANDARD INDUSTRIAL CLASSIFICATION: 7372 IRS NUMBER: 841072256 STATE OF INCORPORATION: CO FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-11485 FILM NUMBER: 99766894 BUSINESS ADDRESS: STREET 1: 303 E 17TH AVE STREET 2: SUITE 108 CITY: DENVER STATE: CO ZIP: 80203 BUSINESS PHONE: 3038638088 MAIL ADDRESS: STREET 1: 303 E 17TH ST STREET 2: SUITE 108 CITY: DENVER STATE: CO ZIP: 80203 FORMER COMPANY: FORMER CONFORMED NAME: HYDRO SEEK INC DATE OF NAME CHANGE: 19880802 8-K 1 FORM 8-K SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Act of 1934 Date of Report (earliest event reported) November 22, 1999 ----------------- ACCELR8 TECHNOLOGY CORPORATION ------------------------------ (Exact name of registrant as specified in its charter) Colorado 0-11485 84-1072256 -------- ------- ---------- (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 303 East Seventeenth Avenue, #108, Denver, Colorado 80203 ---------------------------------------------------------- (Address of principal executive offices) Registrant's telephone number, including area code (303) 863-8088 -------------- - - -------------------------------------------------------------------------------- (Former name or former address, if changed since last report.) Item. 4. Changes in Registrant's Certifying Accountant On November 22, 1999, the firm of Deloitte & Touche LLP ("DT") notified the Registrant's Chief Executive Officer that the client-auditor relationship had ceased, and that information had come to DT's attention which, had it been known to them, would have affected their report issued under the date of September 15, 1998, which reported on the balance sheets of the Registrant as of July 31, 1998 and 1997, and the related statements of operations, shareholders' equity and cash flows for each of the years then ended (collectively the "Financial Statements"). DT also advised that their report dated September 15, 1998, should no longer be relied upon or associated with the Registrant's balance sheets as of July 31, 1998 and 1997 and the related statements of operations, shareholders' equity, and cash flows for each of the years then ended. Further, DT verbally advised the Registrant's Chief Executive Officer that it was unable to complete its audit of the Registrant's financial statements for the year ended July 31, 1999, because DT was no longer able to rely on management's representations. In addition, DT requested that the Registrant immediately notify all entities and individuals whom the Registrant knew to be relying upon or who were likely to rely upon the Financial Statements and the report of DT thereon, that their report must no longer be relied upon or associated with the Financial Statements. (A copy of DT's letters are attached as Exhibit 99.1 and 99.2 hereto.) DT's report on the Registrant's financial statements for the fiscal years ended July 31, 1998 and 1997 did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles. In connection with the audits of the Registrant's financial statements for the fiscal years ended July 31, 1998 and 1997, and during the subsequent unaudited interim periods, there were no disagreements with DT on matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of DT, would have caused DT to make reference to the matter in their report. The Registrant has authorized DT to respond fully to any successor independent accounting firm regarding DT's audit of the Registrant's financial statements, the reportable event and DT's resignation as auditors of the Registrant. The Registrant is in the process of engaging new independent accountants to audit and report on the registrant's balance sheets as of July 31, 1998, 1997, and 1999 and the related statements of income, shareholders' equity and cash flows for each of the years in the three-year period ended July 31, 1999. The new independent accountants will also audit the Registrant's financial statements for the fiscal year ending July 31, 2000. Item. 7. Financial Statements and Exhibits (b) Exhibits -------- Exhibit 99.1 Letter of Deloitte & Touche LLP dated November 22, 1999. Exhibit 99.2 Letter of Deloitte & Touche LLP dated November 22, 1999. Accelr8 Technology Corporation 2 Form 8-K (Change of Accountants) 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. ACCELR8 TECHNOLOGY CORPORATION (Registrant) Date: November 29, 1999 /s/ Thomas V. Geimer ----------------- ----------------------------------------- (Signature) Thomas V. Geimer, Chairman and Chief Executive Officer ----------------------------------------- (Printed name and Title) Accelr8 Technology Corporation 3 Form 8-K (Change of Accountants) INDEX TO EXHIBITS Exhibit Description ------- ----------- 99.1 Letter of Deloitte & Touche LLP dated November 22, 1999. 99.2 Letter of Deloitte & Touche LLP dated November 22, 1999. EX-99.1 2 LETTER OF ACCOUNTANT Exhibit 99.1 [LETTERHEAD OF DELOITTE TOUCHE LLP] November 22, 1999 Mr. Thomas V. Geimer Chief Executive Officer and Chief Financial Officer Accelr8 Technology Corporation 303 East Seventeenth Avenue Suite 108 Denver, Colorado 80203 Dear Mr. Geimer: Under date of September 15, 1998, Deloitte & Touche LLP reported on the balance sheets of Accelr8 Technology Corporation (the Company) as of July 31, 1998 and 1997 and the related statements of operations, shareholders' equity, and cash flows for each of the years then ended. Subsequent to the date of our report, information has come to our attention which, had it been known to us at the date thereof, would have affected our report. Accordingly, we hereby notify you that our report dated September 15, 1998, should no longer be relied upon or associated with the Company's balance sheets as of July 31, 1998 and 1997 and the related statements of operations, shareholders' equity, and cash flows for each of the years then ended. We request that you immediately notify all entities and individuals whom you know to be currently relying upon, or who are likely to rely upon, the Company's financial statements and our report thereon, that our report must no longer be relied upon or associated with the Company's balance sheets as of July 31, 1998 and 1997 and the related statements of operations, shareholders' equity, and cash flows for each of the years then ended. We also suggest that the Company consult with its legal counsel to determine what further notifications or disclosures it should make. Very truly yours, /s/ Deloitte & Touche LLP Accelr8 Technology Corporation 4 Form 8-K (Change of Accountants) EX-99.2 3 LETTER OF ACCOUNTANT Exhibit 99.2 [LETTERHEAD OF DELOITTE TOUCHE LLP] November 22, 1999 Mr. Thomas V. Geimer Chief Executive Officer and Chief Financial Officer Accelr8 Technology Corporation Denver, Colorado 80203 Dear Mr. Geimer: This is to confirm that the client-auditor relationship between Accelr8 Technology Corporation (Commission File No. 01-10485) and Deloitte & Touche LLP has ceased. Yours truly, /s/ Deloitte & Touche LLP cc: Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 11-3 450 5th Street, N.W. Washington, D.C. 20549 Accelr8 Technology Corporation 5 Form 8-K (Change of Accountants) -----END PRIVACY-ENHANCED MESSAGE-----