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TSCM > SEC Filings for TSCM > Form 8-K on 19-Mar-2009All Recent SEC Filings

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Form 8-K for THESTREET COM


19-Mar-2009

Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits


Item 4.01 Changes in Registrant's Certifying Accountants

On March 13, 2009, the previously announced dismissal by the Audit Committee of the Board of Directors of TheStreet.com, Inc. (the "Company") of Marcum & Kliegman LLP ("M&K") as the Company's independent registered public accounting firm ("auditors") became effective upon the filing of the Company's Form 10-K for the fiscal year ended December 31, 2008.

The report of M&K on the consolidated financial statements for the fiscal year ended December 31, 2008 did not contain an adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles. In addition, the report of M&K on the effectiveness of internal controls over financial reporting as of December 31, 2008 did not contain an adverse opinion or disclaimer of opinion, and was not qualified or modified as to audit scope. There were no "disagreements" (as such term is used in Item 304 (a)(1)(iv) of Regulation S-K) with M&K at any time during the fiscal year ended December 31, 2008 and the interim period from January 1, 2009 until such filing regarding any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure that, if not resolved to the satisfaction of M&K, would have caused it to make reference to the subject matter of the disagreement in connection with its reports.

In addition, during the same periods, no "reportable events" (as such term is defined in Item 304(a)(1)(v) of Regulation S-K) arose in the context of the Company's relationship with M&K.

The Company has provided M&K with a copy of the disclosures contained in this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission ("SEC"), and requested that they furnish the Company with a letter addressed to the SEC stating whether they agree with such disclosures, and if not, stating the aspects with which they do not agree. A copy of the letter provided by M&K dated March 19, 2009 is attached hereto as Exhibit 16.1.



Item 9.01 Financial Statements and Exhibits.

(c)      Exhibits.

Exhibit
Number  Description

16.1    Letter from Marcum & Kliegman LLP to Securities and Exchange Commission


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