-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, BtPVuH/Yued4h/6EciSVCi6ZV7qOkA47IOv+DrtpFez5+lJ4MwiPagPlVtwFu55o hdDuB/LSNc0A3ctxsw30xQ== 0001077357-01-500254.txt : 20020411 0001077357-01-500254.hdr.sgml : 20020411 ACCESSION NUMBER: 0001077357-01-500254 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20011115 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20011121 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SURGICAL SAFETY PRODUCTS INC CENTRAL INDEX KEY: 0001063530 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISC HEALTH & ALLIED SERVICES, NEC [8090] IRS NUMBER: 650565144 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-24921 FILM NUMBER: 1797840 BUSINESS ADDRESS: STREET 1: 2018 OAK TERRACE CITY: SARASOTA STATE: FL ZIP: 34231 BUSINESS PHONE: 9419277874 MAIL ADDRESS: STREET 1: 2018 OAK TERRACE CITY: SARASOTA STATE: FL ZIP: 34231 8-K/A 1 surg-8ka_112001.txt AMENDED CURRENT REPORT UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 Amendment No. 1 to the 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) November 15, 2001 SURGICAL SAFETY PRODUCTS, INC. ----------------------------------------------------------------------- (Exact name of registrant as specified in its charter) New York 0-24921 65-0565144 - ---------------------------- ---------------------- ---------------------- (State or other jurisdiction (Commission (IRS Employer of incorporation) file number) Identification No.) One Sarasota Tower, #2 North Tamiami Trail, Suite 608 Sarasota, FL 34236 - ---------------------------------------- ---------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (941) 953-9848 Copy of Communications to: Mercedes Travis, Esq. Mintmire & Associates 265 Sunrise Avenue, Suite 204 Palm Beach, FL 33480 (561) 832-5696- Telephone (561) 659-5371-Facsimile ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. Item 4 (a). Changes in Registrant's Certifying Accountant On November 15, 2001, the Company decided not to reappoint Kerkering, Barbario & Co., PA as its independent accountants and the firm was dismissed. This action was taken principally because the Company has undergone a change of control and the Board of Directors became more familiar with another auditing firm during the transition period. Kerkering, Barbario & Co., PA has provided audited financial statements on the Company since 1994, was the Company's auditors for the last two fiscal years and reviewed the Company's interim financial statements through June 30, 2001. The audited financial statements for the years ended December 31, 1999 and 2000 contained going concern qualifications but such financial statements did not contain any adjustment for uncertainties stated therein. The decision to change accountants was approved by Company's Board of Directors. The Company did not have any disagreements with the Kerkering, Barbario & Co., PA related to accounting principles or practices, financial statement disclosure or auditing scope or procedure during the past two fiscal years and the interim period ended November 15, 2001. Accordingly, during the last two fiscal years and this interim period, there were no disagreements or "reportable events" with Kerkering, Barbario & Co., PA as described in Item 304(a)(1)(iv) and (v) of Regulation S-K. The Company, contemporaneous with filing this Amendment No. 1 to the Form 8K shall provide Kerkering, Barbario & Co., PA with a copy of this disclosure and request that it furnish a letter to the Company, addressed to the SEC, stating that it agrees with the statements made herein or it provides a letter in which it states in what respect it disagrees. Upon receipt of such letter, the Company shall file a further amendment to this Form 8K. Item 4(b). Changes in Registrant's Certifying Accountant. On November 15, 2001 engaged the firm of Kingery Crouse & Hohl, PA Certified Public Accountants, 4350 West Cypress Street, Suite 275, Tampa, Florida 33607, Telephone (813) 874- 1280, as its independent auditors. Such appointment was accepted by R. Paul Gray, the Company's Secretary, Treasurer and Acting Chief Financial Officer in accordance with the authorization given him by the Board of Directors. The Company did not consult with Kingery Crouse & Hohl, PA Certified Public Accountants, regarding any matter prior to its engagement, including any matters relative to the application of accounting principles or any matters relative to the Company's arrangements with Kerkering, Barbario & Co., PA.; although C5 Health Inc., the Company's wholly owned subsidiary, consulted with this firm with regards to the merger prior to such event. Item 7. Financial Statements and Exhibits. (c) Exhibits. 16.2 * Letter on change of certifying accountant pursuant to Regulation SK Section 304(a)(3) (*) Filed herewith Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned duly authorized. SURGICAL SAFETY PRODUCTS, INC. (Registrant) Date: November 21, 2001 By: /s/ R. Paul Gray ---------------------------- R. Paul Gray Secretary, Treasurer and Acting Chief Financial Officer EX-16 3 surg-8kaex16_112001.txt LETTER RE: CHANGE OF CERTIFYING ACCOUNTANT EXHIBIT 16.2 SURGICAL SAFETY PRODUCTS, INC. One Sarasota Tower Suite 608 2 North Tamiami Trail Sarasota, Florida 34236 (941) 953-9848 November 21, 2001 Kerkering, Barbario & Co., PA 1858 Ringling Boulevard Sarasota, Florida 34236. Attn: Rob Lane Re: Letter on change of certifying accountant pursuant to Regulation SK, Section 304(a)(3) Dear Mr. Lane: Enclosed is a copy of Amendment No. 1 to the Form 8K which will be filed this day with the Securities and Exchange Commission ("SEC"). Pursuant to Regulation SK, Section 304(a)(3) we herewith request that your firm furnish us with a letter, addressed to the SEC, stating whether your firm agrees with the statements made in the disclosure set out as Item 4(a) in the Form 8K and, if not, stating the respects in which your firm does not agree. Please provide this letter as promptly as possible so that we can file the letter with the SEC within ten (10) business days from today. Your firm may provide us with an interim letter highlighting specific areas of concern and indicating a subsequent, more detailed letter will be forthcoming within the ten (10) business days noted above. We look forward to your timely response to this request and thank you for your long service to this Company. Very truly yours, /s/ R. Paul Gray R. Paul Gray, Secretary, Treasurer and Acting Chief Financial Officer -----END PRIVACY-ENHANCED MESSAGE-----