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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
CURENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest reported): MAY 2, 2002
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FIREPOND, INC.
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(Exact name of registrant as specified in its charter)
DELAWARE 000-29251 41-1462409
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
890 WINTER STREET, WALTHAM, MASSACHUSETTS 02451
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (781) 487-8400
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NOT APPLICABLE
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(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On May 2, 2002, the Registrant dismissed its independent public
accountants, Arthur Andersen LLP ("Andersen") and engaged Pricewaterhouse
Coopers LLP ("PWC") to serve as the Registrant's independent public accountants
to audit its financial statements for the fiscal year ended October 31, 2002.
The decision to dismiss Andersen and engage PWC was made by the Registrant's
audit committee and ratified by its board of directors.
Andersen's reports on the Registrant's financial statements for each of the
fiscal years ended October 31, 2000 and 2001 did not contain an adverse opinion
or a disclaimer of opinion, nor were such reports qualified or modified as to
uncertainty, audit scope or accounting principles.
During the Registrant's fiscal years ended October 31, 2000 and 2001,
respectively, and the subsequent interim period through May 2, 2002, there were
no disagreements between the Registrant and Andersen on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to Andersen's satisfaction,
would have caused Andersen to make reference to the subject matter of the
disagreement in connection with its reports.
During the Registrant's fiscal years ended October 31, 2000 and 2001,
respectively, and the subsequent interim period through May 2, 2002, none of the
reportable events described under Item 304(a)(1)(v) of Securities and Exchange
Commission's Regulation S-K occurred.
During the Registrant's fiscal years ended October 31, 2000 and 2001,
respectively, and the subsequent interim period through May 2, 2002, the date on
which PWC was engaged, the Registrant did not consult with PWC regarding any of
the matters or events described in Item 304(a)(2)(i) and (ii) of Securities and
Exchange Commission's Regulation S-K.
The Registrant provided Andersen with a copy of the above disclosure. A
letter from Andersen, dated May 7, 2002, stating its agreement with such
statements is attached hereto as Exhibit 16.1.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) EXHIBITS.
The following exhibits are filed as part of this Form 8-K.
EXHIBIT NUMBER DESCRIPTION
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16.1 Letter from Arthur Andersen LLP regarding change in
certifying accountant.
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.
FIREPOND, INC.
/s/ Susan Ledoux
Date: May 8, 2002 ---------------------------------------
Name: Susan Ledoux
Title: Chief Financial Officer
INDEX TO EXHIBITS
EXHIBIT NUMBER DESCRIPTION
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16.1 Letter from Arthur Andersen LLP regarding change in
certifying accountant.