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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000909143-01-500038.txt : 20010307
<SEC-HEADER>0000909143-01-500038.hdr.sgml : 20010307
ACCESSION NUMBER:		0000909143-01-500038
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20010222
ITEM INFORMATION:		
ITEM INFORMATION:		
FILED AS OF DATE:		20010228

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DOCUCON INCORPORATED
		CENTRAL INDEX KEY:			0000843006
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
		IRS NUMBER:				742418590
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		
		SEC FILE NUMBER:	001-10185
		FILM NUMBER:		1556584

	BUSINESS ADDRESS:	
		STREET 1:		140 E HOUSTON ST SUITE 200
		CITY:			SAN ANTONIO
		STATE:			TX
		ZIP:			78205
		BUSINESS PHONE:		2105259221

	MAIL ADDRESS:	
		STREET 1:		140 E HOUSTON ST SUITE 200
		CITY:			SAN ANTONIO
		STATE:			TX
		ZIP:			78205
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>docucon8k.htm
<TEXT>

<HTML>

<head>
</head>

<body link="#0000FF" vlink="#800080">

<p align="center">&nbsp;</p>

<p align="center">&nbsp;</p>

<p align="center">&nbsp;</p>

<p align="center">SECURITIES AND EXCHANGE COMMISSION<br>
Washington, D.C. 20549<br>
<br>
______________</p>

<p align="center"><b>FORM 8-K</b></p>

<p align="center"><b>CURRENT REPORT</b></p>

<p align="center"><b>Pursuant to section 13 or 15(d) of the
Securities Exchange Act of 1934</b></p>

<p align="center"><font size="2">Date of Report (Date of earliest
event reported) February 22, 2001</font></p>

<p align="center"><b>DOCUCON INCORPORATED<br>
</b>(Exact name of registrant as specified in its charter)</p>

<p align="center"><b>_______________</b></p>
<div align="center"><center>

<table border="0" cellspacing="0" width="638">
    <tr>
        <td valign="top" width="33%"><p align="center">Delaware<br>
        ----------------------------------</p>
        </td>
        <td valign="top" width="33%"><p align="center">1-10185<br>
        -----------------------------------</p>
        </td>
        <td valign="top" width="33%"><p align="center">74-2418590<br>
        -----------------------------------</p>
        </td>
    </tr>
    <tr>
        <td valign="top" width="33%"><p align="center"><font
        size="2">(State or other jurisdiction of incorporation)</font></p>
        </td>
        <td valign="top" width="33%"><p align="center"><font
        size="2">(Commission File Number)</font></p>
        </td>
        <td valign="top" width="33%"><p align="center"><font
        size="2">(IRS Employer Identification No.)</font></p>
        </td>
    </tr>
    <tr>
        <td valign="top" colspan="3"><p align="center">8 AIRPORT
        PARK BOULEVARD</p>
        </td>
    </tr>
    <tr>
        <td valign="top" colspan="3"><p align="center">LATHAM,
        NEW YORK 12110</p>
        </td>
    </tr>
    <tr>
        <td valign="top" colspan="3"><p align="center">(Address
        of principal executive offices) (Zip Code) </p>
        </td>
    </tr>
    <tr>
        <td valign="top" colspan="3"><p align="center"><font
        size="2">Registrant&#146;s telephone number, including
        area code </font>(210) 244-8850</p>
        </td>
    </tr>
</TABLE>
</center></div>

<p align="center">&nbsp;</p>

<p align="center">&nbsp;</p>
<div align="center"><center>

<table border="0" cellspacing="0" width="302">
    <tr>
        <td valign="top"><p align="center"><font size="2">-------------------------------------------------------</font></p>
        </td>
    </tr>
</TABLE>
</center></div>

<p align="center"><font size="2">(Former name or former address,
if changed since last report)</font></p>

<hr>

<p><b>&lt;PAGE&gt;</b></p>

<p>&nbsp;</p>

<p><b>ITEM 4.&nbsp;&nbsp;CHANGES IN REGISTRANT&#146;S CERTIFIYING
ACCOUNTANT </b></p>

<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective
February 22, 2001, Docucon, Incorporated
(&quot;Registrant&quot;), acting on the direction of its Board of
Directors, approved the dismissal of Arthur Andersen LLP as the
Company&#146;s independent accountants. The reports of Arthur
Andersen LLP on the Registrant&#146;s financial statements for
the past two fiscal years ending December 31, 1999 and 1998 were
modified to discuss matters which raise substantial doubt about
the Registrant&#146;s ability to continue as a going concern.
Those reports did not contain an adverse opinion or disclaimer of
opinion nor were they qualified or modified as to audit scope or
accounting principles. In connection with the audits of the
Registrant&#146;s financial statements for each of the two fiscal
years ended December 31, 1999 and 1998, and through February 22,
2001, there were no disagreements with Arthur Andersen LLP on any
matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements,
if not resolved to the satisfaction of Arthur Andersen LLP, would
have caused Arthur Andersen LLP to make reference to the matter
in their reports on the financial statements for such years nor
were there any reportable events. Arthur Andersen LLP has
furnished the Registrant with a letter addressed to the
Securities and Exchange Commission indicating Arthur Andersen
LLP&#146;s agreement with the above statements. A copy of that
letter is attached as an exhibit herein.</p>

<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Effective on
February 22, 2001, Registrant retained the accounting firm of
Rothstein, Kass &amp; Company, P.C. to serve as its independent
accountants to audit its financial statements beginning with the
year ended December 31, 2000. This engagement was effective
February 22, 2001. Prior to its engagement as Registrant&#146;s
independent auditors, Rothstein, Kass &amp; Company, P.C. had not
been consulted by Registrant either with respect to the
application of accounting principles to a specific transaction or
the type of audit opinion that might be rendered on
Registrant&#146;s financial statements or on any other matter
that was the subject of any prior disagreement between Registrant
and Registrant&#146;s previous certifying accountants. </p>

<p><b>ITEM 7.&nbsp;&nbsp;FINANCIAL STATEMENTS AND EXHIBITS</b></p>

<table border="0" cellspacing="0" width="565">
    <tr>
        <td valign="top" width="8%">&nbsp;</td>
        <td valign="top" width="9%">(a)</td>
        <td valign="top" width="80%">None applicable.</td>
        <td valign="top" width="3%">&nbsp;</td>
    </tr>
    <tr>
        <td valign="top" width="8%">&nbsp;</td>
        <td valign="top" width="9%">&nbsp;</td>
        <td valign="top" width="80%">&nbsp;</td>
        <td valign="top" width="3%">&nbsp;</td>
    </tr>
    <tr>
        <td valign="top" width="8%">&nbsp;</td>
        <td valign="top" width="9%">(b)</td>
        <td valign="top" width="80%">None applicable.</td>
        <td valign="top" width="3%">&nbsp;</td>
    </tr>
    <tr>
        <td valign="top" width="8%">&nbsp;</td>
        <td valign="top" width="9%">&nbsp;</td>
        <td valign="top" width="80%">&nbsp;</td>
        <td valign="top" width="3%">&nbsp;</td>
    </tr>
    <tr>
        <td valign="top" width="8%">&nbsp;</td>
        <td valign="top" width="9%">(c)</td>
        <td valign="top" width="80%">Exhibits</td>
        <td valign="top" width="3%">&nbsp;</td>
    </tr>
    <tr>
        <td valign="top" width="8%">&nbsp;</td>
        <td valign="top" width="9%">&nbsp;</td>
        <td valign="top" width="80%">&nbsp;</td>
        <td valign="top" width="3%">&nbsp;</td>
    </tr>
    <tr>
        <td valign="top" width="8%">&nbsp;</td>
        <td valign="top" width="9%">16.1</td>
        <td valign="top" width="80%">Letter from Arthur Andersen
        LLP dated February 27, 2001. </td>
        <td valign="top" width="3%">&nbsp;</td>
    </tr>
    <tr>
        <td valign="top" width="8%">&nbsp;</td>
        <td valign="top" width="9%">&nbsp;</td>
        <td valign="top" width="80%">&nbsp;</td>
        <td valign="top" width="3%">&nbsp;</td>
    </tr>
</TABLE>

<p align="center">&nbsp;</p>

<hr>

<p><b>&lt;PAGE&gt;</b></p>

<p align="center">&nbsp;</p>

<p align="center">&nbsp;</p>

<p align="center"><b>SIGNATURES</b></p>

<p>Pursuant to the requirements of the Securities Exchange Act of
1934, as amended, the Registrant has duly caused this report to
be signed on its behalf by the undersigned hereunto duly
authorized.</p>

<table border="0" cellspacing="0" width="823">
    <tr>
        <td valign="top" width="36%"><br>
        <br>
        <br>
        Date: February 27, 2001</td>
        <td valign="top" width="10%">&nbsp;</td>
        <td valign="top" width="54%"><b>DOCUCON, INCORPORATED</b><p><br>
        By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;s/
        Robert W. Schwartz<br>
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-------------------------------------------------</p>
        </td>
    </tr>
    <tr>
        <td valign="top" width="36%">&nbsp;</td>
        <td valign="top" width="10%">&nbsp;</td>
        <td valign="top" width="54%">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Robert
        W. Schwartz, President and CEO</td>
    </tr>
</TABLE>

<p>&nbsp;</p>

<hr>

<p><b>&lt;PAGE&gt;</b></p>

<p>&nbsp;</p>

<p align="center"><u>EXHIBIT INDEX</u></p>

<p align="center">&nbsp;</p>
<div align="center"><center>

<table border="0" cellspacing="0" width="763">
    <tr>
        <td valign="top" width="16%">&nbsp;</td>
        <td valign="top" width="16%"><u>Exhibit No.</u></td>
        <td valign="top" width="68%"><u>Description</u></td>
    </tr>
    <tr>
        <td>&nbsp;</td>
        <td>&nbsp;</td>
        <td>&nbsp;</td>
    </tr>
    <tr>
        <td valign="top" width="16%">&nbsp;</td>
        <td valign="top" width="16%">16.1</td>
        <td valign="top" width="68%">Letter from Arthur Andersen
        LLP dated February 27, 2001. </td>
    </tr>
</TABLE>
</center></div>
</body>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>ex16.htm
<TEXT>

<HTML>
<HEAD>
</HEAD>
<BODY>

<FONT SIZE=3>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>February 27, 2001</P>
<P>Office of the Chief Accountant<BR>
Securities and Exchange Commission<BR>
450 Fifth Street, N.W.<BR>
Washington, D.C.  20549<BR>
</P>

<P>&nbsp;</P>
<P>Dear Sir/Madam:</P>
<P>We have read the first paragraph of Item 4 included in the Form 8-K dated February 27, 2001 of Docucon, Incorporated to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.</P>
<P>Very truly yours,</P>

<P>/S/ ARTHUR ANDERSEN LLP</P>

<P>&nbsp;</P>
<P>&nbsp;</P>
<P>Copy to:<BR>
&nbsp;&nbsp;Robert W. Schwartz<BR>
&nbsp;&nbsp;President and Chief Executive Officer<BR>
&nbsp;&nbsp;Docucon, Incorporated<BR>
</P>

<P>&nbsp;</P>
<P>&nbsp;</P></FONT></BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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