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): September 20, 2006
Health
Discovery Corporation
(Exact
name of registrant as specified in charter)
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Texas
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333-62216
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74—3002154
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(State
of incorporation)
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(Commission
File Number)
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(IRS
Employer
Identification
No.)
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5501
½ Abercorn Street, Savannah, GA 31405
(Address
of principal executive offices / Zip Code)
912-352-7488
(Registrant’s
telephone number, including area code)
Check
the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:
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Written
communications pursuant to Rule 425 under the Securities
Act.
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Soliciting
material pursuant to Rule 14a-12 under the Exchange
Act.
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Pre-commencement
communications pursuant to Rule 14d—2(b) under the Exchange
Act.
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Pre-commencement
communications pursuant to Rule 13e—4(c) under the Exchange
Act.
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Item
4.01 Change in Registrant’s Certifying Accountant.
On
September 20, 2006, Porter Keadle Moore, LLP (“PKM”), Health Discovery
Corporation’s (the “Company”) principal accountant, resigned. The Company
engaged Hancock Askew LLP (“Hancock Askew”) on September 21, 2006 as its new
principal accountant to audit the Company’s financial statements.
PKM’s
report on the financial statements of the Company as of and for the fiscal
years
ended December 31, 2005 and 2004 contained an unqualified opinion, except
the
opinion included an explanatory paragraph referring to the Company’s ability to
continue as a going concern. During the fiscal years ended December 31,
2005 and
2004 and through September 20, 2006, there were no disagreements with PKM
on any
matter of accounting principles or practices, financial statement disclosures,
or auditing scope or procedure, which disagreements, if not resolved to
the
satisfaction of PKM would have caused it to make reference thereto in,
or in
connection with, its reports on financial statements for the periods covered
by
its audit.
The
Company provided PKM with a copy of the foregoing disclosures. Attached
as
Exhibit 16.1 is a copy of PKM’s letter, dated September 27, 2006, stating
whether or not it agrees with such statements.
During
the fiscal years ended December 31, 2005 and 2004 and through September
21,
2006, the Company did not consult Hancock Askew with
respect to the application of accounting principles to a specified transaction,
either contemplated or proposed, or the type of audit opinion that might
be
rendered on the Company’s consolidated financial statements, or any other
matters or reportable events as set forth in Items 304(a)(2)(i) and (ii)
of
Regulation S-B. The Company asked that Hancock Askew review the information
set
forth in this paragraph and in the second sentence of this Item 4.01 before
this
Current Report on Form 8-K was filed with the Securities and Exchange
Commission.
Item
9.01 Financial Statements, Pro Forma Financial Information and
Exhibits
Exhibit
16.1 Letter from Porter Keadle Moore, LLP to the Securities and Exchange
Commission dated September 26, 2006.
SIGNATURES
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 thereunto
duly authorized.
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HEALTH
DISCOVERY CORPORATION
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Dated:
September 27, 2006
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By:
/s/ Daniel Furth
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Daniel
Furth
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Executive
Vice President
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