SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported)
August 2, 2005
EASYLINK SERVICES CORPORATION
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(Exact name of registrant as specified in its charter)
Delaware 000-26371 13-3787073
(State or other jurisdiction (Commission File Number) (I.R.S. Employer
of incorporation) Identification No.)
33 Knightsbridge Road
Piscataway, NJ 08854
(Address of principal executive offices)
Registrant's telephone number, including area code: (732) 652-3500
N/A
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Former Name or Former Address, if Changed Since Last Report
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 (Change in Registrant's Certifying Accountant)
(b) On August 2, 2005, Easylink Services Corporation ("EasyLink" or the
"Company") engaged Grant Thornton LLP ("Grant Thornton") as EasyLink's
independent registered public accounting firm for the year ending December 31,
2005. The decision to engage Grant Thornton was made by EasyLink's Audit
Committee.
During the past two years and the subsequent interim period, EasyLink has not
(and no one on its behalf has) consulted with Grant Thornton on the application
of accounting principles to a specified transaction, either completed or
proposed, or the type of audit opinion that might be rendered on the
Registrant's financial statements, or any matter that was either the subject of
a disagreement as defined in paragraph 304(a)(1)(iv) of Regulation S-K or
reportable event as described in paragraph (a)(1)(v) of Item 304 of Regulation
S-K.
During the past two years Grant Thornton International member firms performed
bookkeeping and payroll services for EasyLink's entities in France, Germany and
Korea. These member firms are considered affiliates of Grant Thornton. Grant
Thornton provided no audit, audit-related or non-audit services to EasyLink or
any of its subsidiaries or other affiliates. The fees paid to these member firms
for these services were de minimus. The Company terminated the services of the
Grant Thornton International member firms effective July 26, 2005. Prior to the
appointment of Grant Thornton as its independent registered public accounting
firm, EasyLink consulted with the staff of the SEC's Office of the Chief
Accountant concerning these services. EasyLink's Audit Committee and its
management have concluded that Grant Thornton's independence is not impaired by
the involvement of its affiliates with these services.
ITEM 9.01 (c) Exhibits.
None.
SIGNATURE
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.
Dated: August 5, 2005
EASYLINK SERVICES CORPORATION
By: s/ Thomas Murawski
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Thomas Murawski, Chairman, President
and Chief Executive Officer
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