-----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, KICFXC/shPPXppxduC1klqjtAdJcnffl+rODzjtIJxr76qhqVXz+lXFDzt7/Gcdm MTD3QKsavWMPC1s5PJPZXw== 0000922423-04-000176.txt : 20040206 0000922423-04-000176.hdr.sgml : 20040206 20040206160853 ACCESSION NUMBER: 0000922423-04-000176 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040202 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20040206 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DYNABAZAAR INC CENTRAL INDEX KEY: 0001053676 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 043351937 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-29423 FILM NUMBER: 04574433 BUSINESS ADDRESS: STREET 1: 500 UNICORN PARK DR CITY: WOBURN STATE: MA ZIP: 01801 BUSINESS PHONE: 7813765600 MAIL ADDRESS: STREET 1: 500 UNICORN PARK DRIVE CITY: WOBURN STATE: MA ZIP: 01801 FORMER COMPANY: FORMER CONFORMED NAME: FAIRMARKET INC DATE OF NAME CHANGE: 19991209 8-K 1 kl02044_8k.txt FORM 8K CURRENT REPORT 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 February 2, 2004 Date of Report (Date of earliest event reported) 000-29423 (Commission File Number) ------------------------------ DYNABAZAAR, INC. (Exact name of registrant as specified in its charter) Delaware 04-3551937 (State of Incorporation) (IRS Employer Identification Number) 500 Unicorn Park Drive, Woburn, MA, 01801 (Address of registrant's principal executive office) (781) 376-5600 (Registrant's telephone number) ------------------------------ Item 4. Changes in Registrant's Certifying Accountant. On February 2, 2004, Dynabazaar, Inc. (f/k/a Fairmarket, Inc., the "Company") received the unanimous written consent of its Board of Directors to engage Rothstein, Kass & Company, P.C. to serve as its new independent certified public accountants and dismissed PricewaterhouseCoopers LLP ("PWC"). The change in accountants is effective for the audit of the financial statements of the Company as of and for the year ended December 31, 2003. PWC's reports on the Company's financial statements for each of the fiscal years ended December 31, 2002 and 2001 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principle. In connection with its audits of the financial statements of the Company as of and for the fiscal years ended December 31, 2002 and 2001 and the interim period between January 1, 2003 and February 2, 2004, there were no disagreements between the Company and PWC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreement(s), if not resolved to PWC's satisfaction, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its reports for such years, nor did any of the reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K, occur during either of such fiscal years or during such interim period. The Company has requested that PWC furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the foregoing statements. A copy of such letter, dated February 6, 2004, is filed as Exhibit 16 to this Form 8-K. During the years ended December 31, 2002 and 2001 and the interim period between January 1, 2003 and February 2, 2004, neither the Company nor anyone acting on its behalf consulted Rothstein, Kass & Company, P.C. with respect to 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, or any other matters or reportable events listed in Item 304(a)(2)(i) or (ii) of Regulation S-K. 2 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, thereunto duly authorized. DYNABAZAAR, INC. By: /s/ Melvyn Brunt ------------------------------- Name: Melvyn Brunt Title: Chief Financial Officer Date: February 6, 2004 3 EX-16 3 kl02044_ex16.txt EXHIBIT 16 LETTER Exhibit 16 February 6, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Commissioners: We have read the statements (copy attached) made by Dynabazaar, Inc. (the "Company"), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated February 2, 2004. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, PricewaterhouseCoopers LLP Item 4. Changes in Registrant's Certifying Accountant. On February 2, 2004, Dynabazaar, Inc. (f/k/a Fairmarket, Inc., the "Company") received the unanimous written consent of its Board of Directors to engage Rothstein, Kass & Company, P.C. to serve as its new independent certified public accountants and dismissed PricewaterhouseCoopers LLP ("PWC"). The change in accountants is effective for the audit of the financial statements of the Company as of and for the year ended December 31, 2003. PWC's reports on the Company's financial statements for each of the fiscal years ended December 31, 2002 and 2001 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principle. In connection with its audits of the financial statements of the Company as of and for the fiscal years ended December 31, 2002 and 2001 and the interim period between January 1, 2003 and February 2, 2004, there were no disagreements between the Company and PWC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreement(s), if not resolved to PWC's satisfaction, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its reports for such years, nor did any of the reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K, occur during either of such fiscal years or during such interim period. The Company has requested that PWC furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the foregoing statements. A copy of such letter, dated February 6, 2004, is filed as Exhibit 16 to this Form 8-K. During the years ended December 31, 2002 and 2001 and the interim period between January 1, 2003 and February 2, 2004, neither the Company nor anyone acting on its behalf consulted Rothstein, Kass & Company, P.C. with respect to 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, or any other matters or reportable events listed in Item 304(a)(2)(i) or (ii) of Regulation S-K. -----END PRIVACY-ENHANCED MESSAGE-----