PacificNet Inc.
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K/A
CURRENT
REPORT
Amendment
No. 1
Pursuant
to Section 13 or 15(d) of
the
Securities Exchange Act of 1934
Date
of Report (Date of earliest event reported): January 19,
2007
PacificNet
Inc.
(Exact
name of registrant as specified in charter)
Delaware
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000-24985
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91-2118007
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(State
or Other Jurisdiction of
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(Commission
File Number)
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(I.R.S.
Employer Identification No.)
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23/F,
Tower A, Timecourt
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No.
6 Shugang Xili
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100028
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Chaoyang
District
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(Zip
Code)
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Beijing,
China
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(Address
of Principal Executive Offices)
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Registrant’s
telephone number, including area code: 011-852-2876-2900
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(Former
Name or Former Address, if Changed Since Last Report)
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Check
the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions (see General Instruction A.2. below):
[
] Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
[
] Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
[
] Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
[
] Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
Item 4.01. Changes
in Registrant’s Certifying Accountants
On
January 18, 2007, PacificNet Inc. (the “Company”) was verbally informed by its
principal independent accountant, Clancy and Co. P.L.L.C. (“Clancy”) that it was
resigning from its engagement with the Company, which resignation was effective
immediately. Clancy and Co. provided written confirmation to the Company
on
January 19, 2007.
The
reports of Clancy and Co. for the years ended December 31, 2005 and December
31,
2004 did not contain any adverse opinion or disclaimer of opinion and were
not
modified as to uncertainty, audit scope, or accounting
principles.
There
were no disagreements between the Company and Clancy on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope
or
procedure, during the two fiscal years of the Company ended December 31, 2004
and 2005 and subsequently up to the date of resignation which disagreements,
if
not resolved to Clancy’s satisfaction, would have caused Clancy to make
reference to the subject matter of the disagreement in connection with its
report issued in connection with the audit of the Company’s financial statements
and there were no reportable events within the meaning set forth in Item
304(a)(1)(v) of Regulation S-K.
Attached
as Exhibit 16 is a letter from Clancy addressed to the Securities and Exchange
Commission stating that it concurs with the statements made by the Company
in
this Current Report on Form 8-K.
Item
9.01 Financial Statements and Exhibits
(a)
Exhibit No.
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Description
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16
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Letter
from Clancy and Co.
P.L.L.C.
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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.
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PACIFICNET,
INC.
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By: |
/s/ Tony
Tong |
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Name:
Tony Tong
Title: Chief Executive Officer
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Date: February 8, 2007 |
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