SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K/A
AMENDMENT NO. 1
TO
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported) March 5, 2002
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THESTREET.COM, INC.
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(Exact Name of Registrant as Specified in Charter)
Delaware 0-025779 06-1515824
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
14 Wall Street, New York, New York 10005
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code (212) 321-5000
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None
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(Former Name or Former Address, if Changed Since Last Report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
As previously reported in the Form 8-K filed by TheStreet.com, Inc.
("TheStreet.com" or the "Company") on March 12, 2002, Arthur Andersen LLP
("Andersen") informed TheStreet.com on March 5, 2002 that it was resigning its
engagement as the Company's public accountants, effective upon completion of the
2001 audit and filing of the related Annual Report on Form 10-K.
Andersen's reports on TheStreet.com's consolidated financial statements
for the past two years, and its report on TheStreet.com's consolidated financial
statements for 2001, did not contain an adverse opinion or disclaimer of
opinion, nor were they qualified or modified as to uncertainty, audit scope or
accounting principles.
During TheStreet.com's two most recent fiscal years and through the date
of the filing of the 2001 Form 10-K, there were no disagreements with Andersen
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure which, if not resolved to Andersen's
satisfaction, would have caused Andersen to make reference to the subject matter
in connection with its report on TheStreet.com's consolidated financial
statements for such years; and there were no reportable events, as listed in
Item 304(a)(1)(v) of Regulation S-K.
TheStreet.com has provided Andersen with a copy of the foregoing
disclosures. Attached as Exhibit 16.1 is a copy of Andersen's letter to the
Securities and Exchange Commission, dated April 9, 2002, stating its agreement
with such statements.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) EXHIBITS. The following exhibits are filed with this document:
16.1 Letter from Arthur Andersen LLP to the Securities and Exchange
Commission dated April 9, 2002
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.
THESTREET.COM, INC.
Dated: April 9, 2002 By: /S/ THOMAS J. CLARKE
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Thomas J. Clarke
Chairman and Chief Executive Officer
EXHIBIT INDEX
EXHIBIT NO. DESCRIPTION
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16.1 Letter from Arthur Andersen LLP to the Securities and Exchange
Commission dated April 9, 2002