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U.S. Securities and Exchange Commission
Washington, D.C. 20549
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FORM 8-K
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CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) September 20, 2001
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Commission File No. 0-25474
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MEDCOM USA, INCORPORATED
(Exact name of small business issuer as specified in its charter)
Delaware 65-0287558
(State or other jurisdiction of (IRS Employer Identification No.)
incorporation or organization)
7201 East Camelback Road, Suite 320
Scottsdale, AZ 85251
(Address of principal executive offices)
(480) 945-1266
(Issuer's telephone number)
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Item 4. Changes in Accountants
The Registrant reports that on September 17, 2001, it dismissed its principal
certified public accountant for the past 7 years, Ehrhardt Keefe Steiner &
Hottman, P.C. ("Ehrhardt" herein).
The accountant's report on the Registrant's financial statements for fiscal year
2000 reports did not contain an adverse opinion or disclaimer of opinion. Nor
was the fiscal year 2000 report on the Registrant's financial statements
qualified or modified as to uncertainty, audit scope, or accounting principles.
However, for fiscal year 1999, the accountant's report did contain a qualified
opinion as to the uncertainty that the Company would continue as a going
concern.
The decision to dismiss accountants was recommended and approved by the Medcom
USA Incorporated Board of Directors.
The Registrant reports that, over the two past fiscal years and the subsequent
interim period, it had no disagreements with its former accountant on:
(i) any matter of accounting principles or practices;
(ii) financial statement disclosure; or
(iii) auditing scope or procedure, which disagreements, if not resolved to the
satisfaction of the former accountant, would have caused it to make reference to
the subject matter of the disagreements in connection with its report. No such
scenario existed among the Registrant and its former accountant.
The Registrant has submitted the Certified Public Accountant's response to this
Form 8-K attached hereto as Exhibit i.
The Registrant also reports that it has retained as its certifying public
accountants the firm of Weber & Company, P.C. The date of Weber & Company, P.C.
engagement was September 17, 2001.
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.
/s/_____________________
William P. Williams
CEO, President, Chairman
Exhibit I:
September 17, 2001
Ehrhardt Keefe Steiner & Hottman PC
7979 E Tufts Avenue
Suite 400
Denver, CO 80237-2843
Securities and Exchange Commission
Washington, D.C. 20549
Re: Medcom USA Incorporated
Dear Sir or Madam:
We have read Item 4.(1) of the Form 8-K of Medcom USA Incorporated dated
September 17, 2001, and agree with the statements contained therein.
Very truly yours,
/s/_________________________________
Ehrhardt Keefe Steiner & Hottman, P.C.