Change of Auditors

GIANT GROUP SPLITS WITH BDO SEIDMAN: The board of directors at the Beverly Hills, Calif.-based Giant Group Ltd. concluded that "it would be in the best interests of the company" to dismiss BDO Seidman as its audit firm after the independent accountants were unable to express an opinion on the company's earnings statements for any of the past three years.

"BDO was not able to apply any audit procedures related to these financial statements due to the unavailability of records of Periscope Sportswear Inc.," one of the company's bankrupt subsidiaries, officials at Giant Group told the Securities and Exchange Commission.

Company representatives attempted to resolve this problem by seeking authorization from their former certifying accountant, Andersen, to allow BDO Seidman to review Andersen's audit working papers for the years in question and to include Andersen's audit reports in Giant Group financial filings for the two years ended Dec. 31, 1999.

Andersen declined this request "because of the litigation between Andersen and the company, related to the company's acquisition of Periscope in 1998," Giant Group said.

Form 8-K filings

AngelCiti Multimedia Inc. (Hollywood, Calif.) from Hein + Associates to Chisholm & Associates.

ATC Healthcare Inc. (Lake Success, N.Y.), from Deloitte & Touche.

Brauvin High Yield Fund LP (and related funds) (Chicago), from Deloitte & Touche to Altschuler, Melvoin and Glasser LLP.

COL China Online International Inc. (Aurora, Colo.), from Hein + Associates to Moores Rowland Hong Kong.

Collaborative Financial Network Group Inc. (Los Angeles), from Peter Stefanou LLP.

CT Holdings Inc. (Dallas), from Ernst & Young to King Griffin & Adamson PC.

Data I/O Corp. (Redmond, Wash.), from Ernst & Young.

EarthCare Co. (Dallas), from PricewaterhouseCoopers to BDO Seidman.

Genesis Capital Corp. of Nevada (Burleston, Texas), from Clyde Bailey PC to Bagell Josephs & Co. LLC.

Giant Group Ltd. (Beverly Hills, Calif.), from BDO Seidman to Stonefield Josephson Inc.

Global Express Inc. (Las Vegas) from James R. Bonzo CPA to Koch CPAs.

GS Financial Services Inc. (Glen Ridge, N.J.) from Clancy and Co. to Harper and Pearson Co.

HIA Inc. (Denver), from BDO Seidman to Hein + Associates.

IEMI (Hollywood, Fla.), from Baum & Co. PA to Bagell, Josephs & Co. LLC.

Imaging Center Inc. (Cumberland, Md.), from Huber, Michaels & Co. to Reznick Fedder & Silverman.

Interplay Entertainment Corp. (Irvine, Calif.), from Andersen to Ernst & Young.

Internet Cable Corporation (Markham, Ontario) from PricewaterhouseCoopers to BDO Dunwoody LLP.

JLM Industries Inc. (Tampa, Fla.), from Deloitte & Touche to Ernst & Young.

Lahaina Acqusitions Inc. (Denver) from Tauber & Balser PC to Moore Stephens Frost PLC.

The L.L. Knickerbocker Co. Inc. (Lake Forrest, Calif.), from Deloitte & Touche.

Mid-State Raceway Inc. (Vernon, N.Y.), to Urbach Kahn & Werlin LLP.

Millionaire.com (Bluffton, S.C.), from Merdinger, Fruchter, Rosen & Corso PC to Stark, Winter, Schenkein & Co. LLP.

Multinet International Corp. Inc. (Las Vegas), from Kyle Tingle CPA to L.L. Bradford and Co.

TheNETdigest.com Inc. (Lauderdale Lakes, Fla.) to Feldman Sherb & Co.

NetLojix Communications Inc. (Santa Barbara, Calif.), from Ernst & Young to Farber & Hass LLP.

OnCure Technologies Corp. (Oakdale, Calif.), from Moore Stephens PC to Moss Adams.

PageLab Network Inc. (Minneapolis), from McGladrey & Pullen.

Pet Quarters Inc. (Little Rock, Ark.), from Ernst & Young LLP to Kronick Kalada Berdy & Co. PC.

Royal Finance Inc. (West Palm Beach, Fla.), to Mark Escoffery PA.

Salesrepcentral.com Inc. (Scottsdale, Ariz.), from Semple & Cooper LLP to James E. Raftery CPA.

SI Diamond Technology Inc. (Austin, Texas), from McGladrey & Pullen to Sprouse & Winn.

SigmaTron International Inc. (Elk Grove Village, Ill.), from Ernst & Young to Grant Thornton.

Surgical Safety Products Inc. (Sarasota, Fla.), from Kerkering, Barbario & Co. PA to Kingery Crouse & Hohl PA CPAs.

Sun Power Corp. (Kelowna, B.C.), from KPMG LLP.

Telco-Technology Inc. (Closter, N.J.) from Kempisty & Co. PC to Malone & Bailey PLLC.

Unitrin Inc. (Chicago), from KPMG LLP to Deloitte & Touche.

U.S. Technologies Inc. (Washington, D.C.), from BDO Seidman to Radin, Glass & Co. LLP.

Varner Technologies Inc. (formerly Peppermill Capital Corp.) (Chesterfield, Mo.), from Kaufman Rossin & Co. to KPMG LLP.

V Twin Holdings Inc. (Washington, D.C.) from Kaufman Davis PC to BDO Seidman.

Washington Banking Co. (Oak Harbor, Wash.), from KPMG LLP to Moss Adams.

X-Change Corporation (Dania Beach, Fla.) from Stefanou & Co. LLP to Robison, Hill & Co.

Yapalot Communications Holdings  Inc. (Toronto) from Weisbrod Goldmacher LLP to Bromberg & Associates.

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