UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                    FORM 8-K
                                 CURRENT REPORT

Pursuant to Section13 or15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest reported event): February 12, 2001
                                                  -----------------

                                iVoice.com, Inc.
                                ----------------
             (Exact name of registrant as specified in its chapter)

Delaware                            000-29341                         52-1750786
--------------------------------------------------------------------------------
(State of                          (Commission                  (I.R.S. Employer
organization)                      File Number)              Identification No.)

     750 Highway 34, Matawan, NJ                                           07747
----------------------------------------                              ----------
(Address of principal executive offices)                              (Zip Code)

Registrant's telephone number, including area code: (732) 441-7700
                                                    --------------


--------------------------------------------------------------------------------
          (Former name or former address, if changed since last report)
<PAGE>

Item 4. Changes in Registrant's Certifying Accountant.

      a) Previous Independent Accountants.

            On February 9, 2001, iVoice.com, Inc. (the "Company") dismissed
      Merdinger, Fruchter, Rosen & Corso ("MFR&C") as its independent
      accountants. The dismissal was approved by the Company's Board of
      Directors. The reports of MFR&C on the Company's financial statements for
      past two fiscal years contained no adverse opinion or disclaimer of
      opinion and were not qualified or modified as to uncertainty, audit scope
      or accounting principles, except that the reports contained an explanatory
      paragraph expressing substantial doubt regarding the Company's ability to
      continue as a going concern. In connection with its audits for two most
      recent fiscal years and through the subsequent interim periods preceding
      the termination of MFR&C: (i) the Company had no disagreements with MFR&C
      on any matter of accounting principles or practices, financial statement
      disclosure or auditing scope or procedure that would have required
      references by MFR&C in its reports on the Company's financial statements
      for those years if not resolved to the satisfaction of MFR&C, and (ii)
      MFR&C did not advise the Company of any "reportable events" as defined in
      Item 304(a)(1)(v) of Regulation S-K under the Securities Exchange Act of
      1934.

            The Registrant has submitted a copy of this Form 8-K to MFR&C and
      has requested that MFR&C furnish the Registrant with a letter addressed to
      the Commission stating whether it agrees with the statements made by the
      Registrant herein and, if not, stating the respects in which it does not
      agree. The Registrant has requested that MFR&C provide the letter as
      promptly as possible so that the Registrant can file the letter with the
      Commission within ten business days after the date of filing this Form
      8-K, by amendment to this Form 8-K.

      b) New Independent Accountants.

            On February 9, 2001 the Company engaged Mendlowitz & Weitsen, LLP,
      ("M&W") as its new independent accountants. During the Company's two most
      recent fiscal years and through February 9, 2001, the Company did not
      consult with M&W on any accounting, auditing, financial reporting or any
      other matters.

Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.

      c) Exhibits

          16.1    Letter from Merdinger, Fruchter, Rosen & Corso (to be filed by
                  amendment)
<PAGE>

                                    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.

                                       iVoice.com, Inc,
                                       (Registrant)


Date: February 9, 2001                 By: /s/ Jerome R. Mahoney
                                           -------------------------------------
                                           Jerome R. Mahoney
                                           President and Chief Executive Officer
[{"type": "8-K", "sequence": "1", "filename": "0001.txt", "description": "FORM 8-K", "secsgml_size_bytes": 4703}]
{"company-data": {"conformed-name": "IVOICE COM INC /DE", "cik": "0001105064", "assigned-sic": "9995", "irs-number": "860974165", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-29341", "film-number": "1533855"}, "business-address": {"street1": "750 HIGHWAY 34", "street2": "210 SOUTH FOURTH AVE", "city": "MATAWAN", "state": "NJ", "zip": "07747", "phone": "7324417700"}, "mail-address": {"street1": "750 HIGHWAY 34", "street2": "210 SOUTH FOURTH AVE", "city": "MATAWAN", "state": "NJ", "zip": "07747"}, "former-company": {"former-conformed-name": "THIRDCAI INC", "date-changed": "20000202"}}
UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                    FORM 8-K
                                 CURRENT REPORT

Pursuant to Section13 or15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest reported event): February 12, 2001
                                                  -----------------

                                iVoice.com, Inc.
                                ----------------
             (Exact name of registrant as specified in its chapter)

Delaware                            000-29341                         52-1750786
--------------------------------------------------------------------------------
(State of                          (Commission                  (I.R.S. Employer
organization)                      File Number)              Identification No.)

     750 Highway 34, Matawan, NJ                                           07747
----------------------------------------                              ----------
(Address of principal executive offices)                              (Zip Code)

Registrant's telephone number, including area code: (732) 441-7700
                                                    --------------

--------------------------------------------------------------------------------
          (Former name or former address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant.

      a) Previous Independent Accountants.

            On February 9, 2001, iVoice.com, Inc. (the "Company") dismissed
      Merdinger, Fruchter, Rosen & Corso ("MFR&C") as its independent
      accountants. The dismissal was approved by the Company's Board of
      Directors. The reports of MFR&C on the Company's financial statements for
      past two fiscal years contained no adverse opinion or disclaimer of
      opinion and were not qualified or modified as to uncertainty, audit scope
      or accounting principles, except that the reports contained an explanatory
      paragraph expressing substantial doubt regarding the Company's ability to
      continue as a going concern. In connection with its audits for two most
      recent fiscal years and through the subsequent interim periods preceding
      the termination of MFR&C: (i) the Company had no disagreements with MFR&C
      on any matter of accounting principles or practices, financial statement
      disclosure or auditing scope or procedure that would have required
      references by MFR&C in its reports on the Company's financial statements
      for those years if not resolved to the satisfaction of MFR&C, and (ii)
      MFR&C did not advise the Company of any "reportable events" as defined in
      Item 304(a)(1)(v) of Regulation S-K under the Securities Exchange Act of
      1934.

            The Registrant has submitted a copy of this Form 8-K to MFR&C and
      has requested that MFR&C furnish the Registrant with a letter addressed to
      the Commission stating whether it agrees with the statements made by the
      Registrant herein and, if not, stating the respects in which it does not
      agree. The Registrant has requested that MFR&C provide the letter as
      promptly as possible so that the Registrant can file the letter with the
      Commission within ten business days after the date of filing this Form
      8-K, by amendment to this Form 8-K.

      b) New Independent Accountants.

            On February 9, 2001 the Company engaged Mendlowitz & Weitsen, LLP,
      ("M&W") as its new independent accountants. During the Company's two most
      recent fiscal years and through February 9, 2001, the Company did not
      consult with M&W on any accounting, auditing, financial reporting or any
      other matters.

Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.

      c) Exhibits

          16.1    Letter from Merdinger, Fruchter, Rosen & Corso (to be filed by
                  amendment)
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.

                                       iVoice.com, Inc,
                                       (Registrant)

Date: February 9, 2001                 By: /s/ Jerome R. Mahoney
                                           -------------------------------------
                                           Jerome R. Mahoney
                                           President and Chief Executive Officer