8-K Dated 3/1/03

-----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, Mn+RdTXgIFvATFo+25zUXxgwiRFV+nXlImp/5Nn57orkLxUDUtkRapp+2Y6XZV20 EnvEwQNPLByxLeMXF2pgDw== 0000936392-03-000229.txt : 20030307 0000936392-03-000229.hdr.sgml : 20030307 20030307160227 ACCESSION NUMBER: 0000936392-03-000229 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030301 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20030307 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EQUIDYNE CORP CENTRAL INDEX KEY: 0000352281 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 042608713 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-16283 FILM NUMBER: 03596409 BUSINESS ADDRESS: STREET 1: 11770 BERNARDO PLAZA CT CITY: SAN DIEGO STATE: CA ZIP: 92128 BUSINESS PHONE: 8584517001 MAIL ADDRESS: STREET 1: 11770 BERNARDO PLAZA CT STREET 2: . CITY: SAN DIEGO STATE: CA ZIP: 92128 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN ELECTROMEDICS CORP DATE OF NAME CHANGE: 19920703 8-K 1 a88335e8vk.htm 8-K 8-K Dated 3/1/03

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

March 1, 2003

(Date of Report)

Equidyne Corporation

(Exact name of registrant as specified in its charter)


Delaware	0-9922	04-2608713

(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

11300 Sorrento Valley Road, Suite 255, San Diego, California, 92121

(Address of principal executive offices)

(858) 587-7777

(Registrant’s telephone number, including area code)

N/A

(Former name or former address, if changed since last report.)

TABLE OF CONTENTS


	Item 4. Change in Registrant’s Certifying Accountant.
EX-1

Item 4. Change in Registrant’s Certifying Accountant.

(a) Previous independent accountant:

(1) Effective March 1, 2003, the Registrant’s independent public accountants, King Griffin & Adamson P.C. merged with BDA&K Business Services, Inc. and formed a new entity, KBA Group LLP. Accordingly, on March 1, 2003, King Griffin & Adamson P.C. resigned to allow its successor entity KBA Group LLP to be engaged as the Registrant’s independent public accountants. The personnel that the Registrant has interfaced with at King Griffin & Adamson P.C. are now employees of KBA Group LLP.

(2) The report issued by King Griffin & Adamson P.C. on the financial statements for the past fiscal year of the Registrant did not contain an adverse opinion nor a disclaimer of opinion, and was not qualified or modified as to audit scope or accounting principles.

(3) The Registrant’s Audit Committee approved the decision to engage KBA Group LLP.

(4) In connection with its audit for the most recent fiscal year and through February 28, 2003, there were no disagreements with King Griffin & Adamson P.C. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of King Griffin & Adamson P.C., would have caused King Griffin & Adamson P.C. to make reference thereto in their report on the financial statements for such year or such interim periods.

(5) The Registrant has requested that King Griffin & Adamson P.C. furnish it with a letter addressed to the Commission stating whether or not it agrees with the above statements. A copy of such letter, dated March 6, 2003, is filed as Exhibit 1 to this Form 8-K.

(b) New independent public accountants:

(1) The Registrant’s Audit Committee approved the engagement of KBA Group LLP and the Registrant engaged KBA Group LLP as its new independent public accountants as of March 1, 2003. As KBA Group LLP is a successor entity to King Griffin & Adamson P.C. the section addressing consultation of the newly engaged independent public accountants is not applicable.

(2) The Registrant has allowed KBA Group LLP to review this Form 8-K before it is filed with the Commission. King Griffin & Adamson P.C. has not furnished the Registrant with a clarification or disagreement with the information set forth herein.

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.


Dated: March 6, 2003

	Equidyne Corporation

	By:	/s/ Mark C. Myers
	Name:		Mark C. Myers
	Title:		President

EX-1 3 a88335exv1.txt EX-1 EXHIBIT 1 March 6, 2003 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Gentlemen: We have read Item 4 of Form 8-K dated March 1, 2003 of Equidyne Corporation, related to the resignation of King Griffin & Adamson P.C. to allow its successor entity KBA Group LLP to be engaged as Equidyne Corporation's independent accountants and are in agreement with the statements contained in Item 4 (a) paragraphs (1), (2), (4) and (5) therein. Very truly yours, KING GRIFFIN & ADAMSON P.C. -----END PRIVACY-ENHANCED MESSAGE-----

Table of Contents

Table of Contents

	(1)		Effective March 1, 2003, the Registrant’s independent public accountants, King Griffin & Adamson P.C. merged with BDA&K Business Services, Inc. and formed a new entity, KBA Group LLP. Accordingly, on March 1, 2003, King Griffin & Adamson P.C. resigned to allow its successor entity KBA Group LLP to be engaged as the Registrant’s independent public accountants. The personnel that the Registrant has interfaced with at King Griffin & Adamson P.C. are now employees of KBA Group LLP.

	(2)		The report issued by King Griffin & Adamson P.C. on the financial statements for the past fiscal year of the Registrant did not contain an adverse opinion nor a disclaimer of opinion, and was not qualified or modified as to audit scope or accounting principles.

	(3)		The Registrant’s Audit Committee approved the decision to engage KBA Group LLP.

	(4)		In connection with its audit for the most recent fiscal year and through February 28, 2003, there were no disagreements with King Griffin & Adamson P.C. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of King Griffin & Adamson P.C., would have caused King Griffin & Adamson P.C. to make reference thereto in their report on the financial statements for such year or such interim periods.

	(5)		The Registrant has requested that King Griffin & Adamson P.C. furnish it with a letter addressed to the Commission stating whether or not it agrees with the above statements. A copy of such letter, dated March 6, 2003, is filed as Exhibit 1 to this Form 8-K.

	(1)		The Registrant’s Audit Committee approved the engagement of KBA Group LLP and the Registrant engaged KBA Group LLP as its new independent public accountants as of March 1, 2003. As KBA Group LLP is a successor entity to King Griffin & Adamson P.C. the section addressing consultation of the newly engaged independent public accountants is not applicable.

	(2)		The Registrant has allowed KBA Group LLP to review this Form 8-K before it is filed with the Commission. King Griffin & Adamson P.C. has not furnished the Registrant with a clarification or disagreement with the information set forth herein.