Equalnet Communications Corp · 8-K/A · For 6/21/00

Filed On 9/15/00 9:48am ET   ·   SEC File 0-25482   ·   Accession Number 912057-0-41468

Amendment to Current Report   ·   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K/A       Amendment to Current Report                            4      7K 
 2: EX-16       Letter re: Change of Certifying Accountant             1      3K 

8-K/A   ·   Amendment to Current Report
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8-K/A
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SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 -------------

FORM 8-K

 AMENDED

CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
 SECURITIES EXCHANGE ACT OF 1934

Date of report (Date of earliest event reported)         JUNE 21, 2000          
                                                --------------------------------

 EQUALNET COMMUNICATIONS CORP.
--------------------------------------------------------------------------------
(Exact Name of Registrant as Specified in its Charter)

TEXAS                                  0-25482                        76-0457803
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(State or Other Jurisdiction     (Commission File Number)          (IRS Employer
of Incorporation)                                            Identification No.)

1250 WOOD BRANCH PARK DRIVE, HOUSTON, TX                                   77079
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(Address of Principal Executive Offices)                              (Zip Code)

Registrant's telephone number, including area code        (281) 529-4600        
                                                    ----------------------------

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INFORMATION TO BE INCLUDED IN THE REPORT

ITEM 4.  CHANGES IN CERTIFYING ACCOUNTANT                                       

The accounting firm of Ernst & Young LLP ("Ernst & Young") has
resigned as the independent accountant for Equalnet Communications Corp.        
("Registrant") effective June 21, 2000. Ernst & Young issued reports on the     
financial statements of Registrant as of June 30, 1999 and 1998. Such reports   
were qualified as to the uncertainty that the Registrant will continue as a     
going concern.                                                                  

The resignation of Ernst & Young occurred without action by the board of        
directors or the audit committee of Registrant. In connection with the audits   
of the Registrant's financial statements for each of the two fiscal years       
ended June 30, 1999 and 1998, and in the subsequent interim period preceding    
the resignations, there were no disagreements with Ernst & Young LLP on any     
matters of accounting principles or practices, financial statement              
disclosures, or auditing scope and procedures which, if not resolved to the     
satisfaction of Ernst & Young LLP would have caused Ernst & Young LLP to make   
reference to the matter in their report. The Registrant has requested Ernst &   
Young LLP to furnish it a letter addressed to the Commission stating whether    
it agrees with the above statements. A copy of that letter, dated September 12, 
2000 is filed as Exhibit 16 to this Form 8-K.                                   

Registrant has not yet engaged an independent accountant as a successor to      
Ernst & Young.                                                                  

ITEM 7.  FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS     

(c)      Exhibits                                             

                                                                [Download Table]

Exhibit number        Description                   
--------------        -----------                   
                                                    
      16.             Letter from Ernst & Young LLP.

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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.                                           

 EQUALNET COMMUNICATIONS CORP.

    By:       /s/ Mitchell H. Bodian
                          ------------------------------------------------
          Mitchell H. Bodian
                           President & Chief Executive Officer

Date:  September 12, 2000                                                       

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 EXHIBIT INDEX

                                                                [Download Table]

Exhibit number        Description                   
--------------        -----------                   
                                                    
    16                Letter from Ernst & Young LLP.

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Dates Referenced Herein   and   Documents Incorporated By Reference

				Referenced-On Page
This 8-K/A Filing		Date		First		Last			Other Filings
		6/30/98		2					10-K, 10-K/A, DEFS14A, NT 10-K
		6/30/99		2					10-K405, 10-K405/A, NT 10-K
For The Period Ended		6/21/00		1		2			8-K
		9/12/00		2		3
Filed On / Filed As Of		9/15/00
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