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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000944075-04-000007.txt : 20040323
<SEC-HEADER>0000944075-04-000007.hdr.sgml : 20040323
<ACCEPTANCE-DATETIME>20040323160352
ACCESSION NUMBER:		0000944075-04-000007
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040316
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20040323

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOCKET COMMUNICATIONS INC
		CENTRAL INDEX KEY:			0000944075
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COMPUTERS [3571]
		IRS NUMBER:				943155066
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13810
		FILM NUMBER:		04685127

	BUSINESS ADDRESS:	
		STREET 1:		37400 CENTRAL COURT
		CITY:			NEWARK
		STATE:			CA
		ZIP:			94560
		BUSINESS PHONE:		5107442700

	MAIL ADDRESS:	
		STREET 1:		37400 CENTRAL COURT
		CITY:			NEWARK
		STATE:			CA
		ZIP:			94560
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>form-8k_0316.htm
<TEXT>
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<DIV align=center><FONT face="Times New Roman, Times, serif" size=3><B><FONT
size=4>UNITED STATES<BR></FONT></B></FONT><FONT
face="Times New Roman, Times, serif" size=4><STRONG>SECURITIES AND EXCHANGE
COMMISSION</STRONG></FONT></DIV></DIV>
<P align=center><FONT face="Times New Roman, Times, serif" size=3>Washington,
D.C. 20549<BR><BR><BR><B>FORM 8-K</B><BR><BR><BR></FONT><FONT
face="Times New Roman, Times, serif" size=3><B>CURRENT REPORT</B><BR></FONT></P>
<P align=center><FONT face="Times New Roman, Times, serif" size=3>Pursuant to
Section 13 or 15(d) of </FONT><FONT face="Times New Roman, Times, serif"
size=3>the Securities Exchange Act of 1934<BR><B><BR></B></FONT></P>
<P align=center><FONT face="Times New Roman, Times, serif" size=3><B>March 16</B></FONT><B><FONT face="Times New Roman, Times, serif" size=3>,
  2004</FONT></B><FONT face="Times New Roman, Times, serif" size=3><BR>
  Date of
Report <BR>(date of earliest event reported)</FONT></P>
<P align=center><FONT face="Times New Roman, Times, serif"
size=3><BR></FONT></P>
<P align=center><FONT face="Times New Roman, Times, serif" size=5><STRONG><FONT
size=4>SOCKET COMMUNICATIONS, INC. </FONT></STRONG></FONT><FONT
face="Times New Roman, Times, serif"><BR><FONT size=2>(Exact name of Registrant
as specified in its charter) </FONT></FONT></P>
<P>&nbsp;
<TABLE cols=3 width="100%">

  <TR>
    <TD height=30>
      <CENTER><FONT face="Times New Roman, Times, serif" size=3>Delaware
      </FONT></CENTER></TD>
    <TD height=30>
      <CENTER><FONT face="Times New Roman, Times, serif" size=3>001-13810
      </FONT></CENTER></TD>
    <TD height=30>
      <CENTER><FONT face="Times New Roman, Times, serif" size=3>94-3155066
      </FONT></CENTER></TD></TR>
  <TR>
    <TD>
      <CENTER><FONT face="Times New Roman, Times, serif" size=2>(State or other
      jurisdiction of incorporation) </FONT></CENTER></TD>
    <TD>
      <CENTER><FONT face="Times New Roman, Times, serif" size=2>(Commission File
      Number) </FONT></CENTER></TD>
    <TD>
      <CENTER><FONT face="Times New Roman, Times, serif" size=2>(IRS employer
      identification number) </FONT></CENTER></TD></TR>
  </TABLE><FONT
face="Times New Roman, Times, serif"><BR></FONT>
<P align=center><FONT face="Times New Roman, Times, serif" size=3>37400 Central
Court<BR>Newark, CA 94560</FONT><FONT
face="Times New Roman, Times, serif"><BR><FONT size=2>(Address of principal
executive offices, including zip code) </FONT></FONT></P>
<P align=center><FONT face="Times New Roman, Times, serif" size=3>(510) 744-2700
  </FONT><FONT face="Times New Roman, Times, serif"><BR>
  <FONT size=2>(Registrant's telephone number, including area code) <BR>
  <BR>
  </FONT></FONT></P>
<P align=center><FONT face="Times New Roman, Times, serif"><FONT size=2><b><font size="3">N/A</font></b><font size="3"><br>
  </font></FONT></FONT><font face="Times New Roman, Times, serif" size="2">(Former
  name or former address, if changed since last report.) </font><font face="Times New Roman, Times, serif" size="3"><BR>
  </font></P>
<DIV align=left></DIV>
<DIV align=left>
<HR>
</DIV><BR>
<P><font face="Times New Roman, Times, serif" size="3"><b>Item 4. Changes in Registrant's
  Independent Auditors.</b><br>
  </font></P>
<blockquote>
  <p><font face="Times New Roman, Times, serif" size="3">(i) On March 16, 2004,
    Socket Communications, Inc. (the &quot;Company&quot;) dismissed Ernst &amp;
    Young, LLP (&quot;Ernst &amp; Young&quot;) which had previously served as
    the Company's independent auditors. <br>
    </font></p>
  <p><font face="Times New Roman, Times, serif" size="3">(ii) The reports of Ernst
    &amp; Young on the Company's consolidated financial statements for the fiscal
    years ended December 31, 2003 and 2002 did not contain an adverse opinion
    or a disclaimer of opinion and were not qualified or modified as to uncertainty,
    audit scope or accounting principles. <br>
    </font></p>
  <p><font face="Times New Roman, Times, serif" size="3">(iii) The Audit Committee
    recommended and the Board of Directors of the Company approved the change
    of auditors at their respective meetings on March 15, 2004.<br>
    </font></p>
  <p><font face="Times New Roman, Times, serif" size="3">(iv) In connection with
    the audits of the Company's consolidated financial statements for the fiscal
    years ended December 31, 2002 and 2003 and the subsequent interim period ended
    March 16, 2004, there were no disagreements between the Company and Ernst
    &amp; Young on any matters of accounting principles or practices, financial
    statement disclosure or auditing scope or procedure, which, if not resolved
    to the satisfaction of Ernst &amp; Young, would have caused Ernst &amp; Young
    to make reference to the matter in their report.<br>
    </font></p>
  <p><font face="Times New Roman, Times, serif" size="3">(v) On March 17, 2004,
    the Company engaged Moss Adams LLP as the Company's independent auditors.
    The Company did not consult with Moss Adams during the fiscal years ended
    December 31, 2002 and 2003, and subsequent interim period ended March 16,
    2004 on any matter which was the subject of any disagreement or any reportable
    event or on the application of accounting principles to a specified transaction,
    either completed or proposed.<br>
    </font></p>
  <p><font face="Times New Roman, Times, serif" size="3">(vi) The Company has
    requested Ernst &amp; Young to furnish it a letter addressed to the Commission
    stating whether it agrees with the above statements. A copy of that letter,
    dated March 23, 2004 is filed as Exhibit 16 to this Form 8-K. </font><FONT
face="Times New Roman, Times, serif"><BR>
    </FONT></p>
</blockquote>
<hr>
<P><FONT face="Times New Roman, Times, serif"><B>ITEM 7. FINANCIAL STATEMENTS
  AND EXHIBITS</B><BR>
  </FONT></P>
<P><font face="Times New Roman, Times, serif" size="3">Exhibit 16: Letter from
  the Company's prior independent auditors.</font></P>
<P>&nbsp; </P>
<P align=center><FONT
face="Times New Roman, Times, serif"><B>SIGNATURE</B><BR></FONT></P>
<P><FONT face="Times New Roman, Times, serif"
size=3>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.<BR>
  </FONT></P>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<BLOCKQUOTE><TR><TD>&nbsp;</TD> <TD>&nbsp;</TD> </TR><TR><TD>&nbsp;</TD>
  <TD>&nbsp;</TD> </TR><TR><TD>&nbsp;</TD> <TD>&nbsp;</TD>
  </TR><TR><TD>&nbsp;</TD> <TD>&nbsp;</TD> </TR><TR><TD>&nbsp;</TD>
  <TD>&nbsp;</TD> </TR><TR><TD>&nbsp;</TD> <TD>&nbsp;</TD>
  </TR><TR><TD>&nbsp;</TD> <TD>&nbsp;</TD> </TR><TR><TD>&nbsp;</TD>
  <TD>&nbsp;</TD> </TR>
  <P align=left> </P><TR valign="bottom"
align="left"></TR></BLOCKQUOTE></DIR></DIR></DIR></DIR></DIR>
<DIV align=left>
  <TABLE height=135 cellSpacing=0 cellPadding=0 width=847 align=left border=0>

    <TR>
      <TD width=470>
        <DIV align=left></DIV>
      </TD>
      <TD width=23>&nbsp;</TD>
      <TD width=348><font face="Times New Roman, Times, serif"><B>SOCKET COMMUNICATIONS,
        INC.</B></font></TD>
    </TR>
    <TR>
      <TD width=470>&nbsp;</TD>
      <TD width=23>&nbsp;</TD>
      <TD width=348><font face="Times New Roman, Times, serif">(Registrant)</font></TD>
    </TR>
    <TR>
      <TD width=470>&nbsp;</TD>
      <TD width=23>&nbsp;</TD>
      <TD width=348>&nbsp;</TD>
    </TR>
    <TR>
      <TD width=470>
        <DIV align=left></DIV>
      </TD>
      <TD width=23>&nbsp;</TD>
      <TD width=348>&nbsp;</TD>
    </TR>
    <TR>
      <TD width=470 height=19>
        <DIV align=left><FONT face="Times New Roman, Times, serif">Date: March
          23, 2004</FONT></DIV>
      </TD>
      <TD width=23 height=19><FONT
      face="Times New Roman, Times, serif">By:</FONT></TD>
      <TD width=348 height=19><FONT face="Times New Roman, Times, serif"><U>/s/
        David W. Dunlap</U></FONT></TD>
    </TR>
    <TR>
      <TD width=470 height=69>
        <DIV align=left></DIV>
      </TD>
      <TD width=23 height=69>&nbsp;</TD>
      <TD width=348 height=69><FONT face="Times New Roman, Times, serif">David
        W. Dunlap<BR>
        Vice President, Finance and Administration <BR>
        and Chief Financial Officer<BR>
        </FONT></TD>
    </TR>

  </TABLE>
</DIV>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<P>&nbsp;</P>
<HR>
<P><font face="Times New Roman, Times, serif" size="3"><b>Exhibit 16: Letter from
  the Company's prior independent auditors.</b></font></P>
<DIV align=left>
  <DIV align=left>
    <p>&nbsp;</p>
    <p><font face="Times New Roman, Times, serif" size="3">March 23, 2004</font></p>
    <p><font face="Times New Roman, Times, serif" size="3">Securities and Exchange
      Commission<br>
      450 Fifth Street, N.W.<br>
      Washington, DC 20549</font></p>
    <p><font face="Times New Roman, Times, serif" size="3">Gentlemen:</font></p>
    <p><font face="Times New Roman, Times, serif" size="3">We have read Item 4
      of Form 8-K dated March 23, 2004, of Socket Communications, Inc. and are
      in agreement with the statements contained in paragraphs (i), (ii), (iv)
      and (vi) on page 1 therein. We have no basis to agree or disagree with other
      statements of the registrant contained therein.</font></p>
    <p align="center"><font face="Times New Roman, Times, serif" size="3"> /s/
      Ernst &amp; Young LLP</font></p>
    <p></p>
    <p>&nbsp;</p>
    <p>&nbsp;</p>
    <p>&nbsp;</p>
    <hr>
    <p>&nbsp;</p>
  </DIV>
</DIV>
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