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<ITEMS>7
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<CONFORMED-NAME>ATPOS COM INC
<CIK>0000893855
<ASSIGNED-SIC>3578
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<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>0630
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<FILM-NUMBER>02635337
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<STREET1>3051 NORTH FIRST ST
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<PHONE>4084685400
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>500 OAKMEAD PARKWAY
<STREET2>STE 620
<CITY>SUNNYVALE
<STATE>CA
<ZIP>94086
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<FORMER-CONFORMED-NAME>PENULTIMATE INC
<DATE-CHANGED>19930824
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<FORMER-CONFORMED-NAME>MOBINETIX SYSTEMS INC
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<TEXT>
                                  UNITED STATES
                       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):      April 30, 2002


                                 @POS.COM, INC.
             (Exact name of registrant as specified in its charter)

                                     0-23152
                                     -------
                            (Commission File Number)

            Delaware                                     33-0253408
            --------                                     ----------
   (State or other jurisdiction             (I.R.S. Employer Identification No.)
 of incorporation or organization)

              3051 North First Street, San Jose, California  95134
              ----------------------------------------------------
           (Address of Principal Executive Offices Including Zip Code)

       Registrant's telephone number, including area code: (408) 468-5400
                                                           --------------


<PAGE>
ITEM 4.     CHANGES  IN  REGISTRANT'S  CERTIFYING  ACCOUNTANTS

     Effective  April  30,  2002,  Registrant  and  Arthur  Andersen,  LLP,  its
independent public accountants, mutually terminated their relationship following
a  dispute  with  regard to fees charged by Arthur Andersen LLP. The termination
was  authorized by the Registrant's Audit Committee and approved by the Board of
Directors.  Arthur  Andersen  LLP was previously engaged to audit the Registrant
financial statements. Neither of the reports provided by Arthur Andersen LLP for
the  past  two years contained an adverse opinion or a disclaimer of opinion, or
was  qualified  or  modified  as  to  uncertainty,  audit  scope,  or accounting
principles.  During  the  Registrant's  two  most  recent  fiscal  years and the
subsequent period, there were no disagreements with the former accountant on any
matter  of  accounting procedures, or practices, financial statement disclosure,
or  auditing  scope  or  procedures,  which disagreement, if not resolved to the
satisfaction of the former accountant, would have caused it to make reference to
the subject matter of the disagreement in connection with its report, other than
a  disagreement regarding the accounting practice for a revenue transaction with
one  customer  during  the  quarter  ended  September  30,  2001. The Registrant
recorded the proposed adjustment raised by the independent auditors with respect
to  this  revenue  recognition  matter.

     In accordance with the rules of the Securities and Exchange Commission, the
Registrant  has  requested  Arthur Andersen LLP to furnish the Registrant with a
letter to the Commission, which letter is filed as an Exhibit hereto.

ITEM 7.     FINANCIAL STATEMENTS AND EXHIBITS

(a)     Financial statements of business acquired:     N/A

(b)     Pro  forma  financial  information:            N/A

(c)     Exhibits.  The  following  Exhibits are attached hereto and incorporated
herein  by  reference:

Exhibit Number      Description  of  Exhibit
--------------      ------------------------

99.1                Letter  of  Arthur  Andersen  LLP

                                   SIGNATURES

         Pursuant  to  the requirements of Section 13 or 15(d) of the Securities
Exchange Act of 1934, the Registrant has duly caused this report to be signed on
its  behalf  by  the  undersigned,  thereunto  duly  authorized.

                                     @pos.com, Inc.

Date:  May 6, 2002               By: /s/  Matthew C. Graves
                                    -----------------------------------------
                                 Matthew C. Graves, Chief Financial Officer


                                        2
<PAGE>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>doc2.txt
<TEXT>

EXHIBIT  99.1


Office  of  the  Chief  Accountant
Securities  and  Exchange  Commission
450  Fifth  Street,  N.W.
Washington,  D.C.  20549

April 30, 2002

Dear Sir/Madam:

We  have  read  the  first 2 paragraphs of Item 4 included in the Form 8-K dated
April  30,  2002  of @POS.com, Inc. to be filed with the Securities and Exchange
Commission  and  are  in  agreement  with  the  statements  contained  therein.



Very truly yours,

/S/  ARTHUR  ANDERSEN  LLP


cc:  Matthew C. Graves, Chief Financial Officer, @POS.com, Inc.


                                        3
<PAGE>

</TEXT>
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