-----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, NdsvaHwidw6KhlqXyHcLHDv3SZlK1tJMZ8MT1fyQE46OmrAnMfAGU6fzkNMkFCVG D179GQgDxpcOSuZqB/5Jxg== 0001141218-03-000089.txt : 20030606 0001141218-03-000089.hdr.sgml : 20030606 20030606171856 ACCESSION NUMBER: 0001141218-03-000089 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030530 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20030606 FILER: COMPANY DATA: COMPANY CONFORMED NAME: STAAR SURGICAL COMPANY CENTRAL INDEX KEY: 0000718937 STANDARD INDUSTRIAL CLASSIFICATION: OPHTHALMIC GOODS [3851] IRS NUMBER: 953797439 STATE OF INCORPORATION: DE FISCAL YEAR END: 0101 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-11634 FILM NUMBER: 03736403 BUSINESS ADDRESS: STREET 1: 1911 WALKER AVE CITY: MONROVIA STATE: CA ZIP: 91016 BUSINESS PHONE: 8183037902 MAIL ADDRESS: STREET 1: 1911 WALKER AVE CITY: MONROVIA STATE: CA ZIP: 91016 8-K 1 staar530038k.txt CURRENT REPORT ON FORM 8-K 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): May 30, 2003 STAAR SURGICAL COMPANY (Exact name of registrant as specified in its charter)
Delaware 0-11634 95-3797439 (State or other jurisdiction (Commission File Number) (I.R.S. Employer Identification No.) of incorporation or organization) 1911 Walker Avenue, Monrovia, California 91016 (Address of principal executive offices) (Zip Code)
(626) 303-7902 (Registrant's telephone number, including area code) Item 4. Changes in Registrant's Certifying Accountant (a) On May 30, 2003, STAAR Surgical Company (the "Company") notified BDO Seidman, LLP that it would not be retained by the Company to perform the audit of the financial statements of the Company for the fiscal year ending January 2, 2004. BDO Seidman, LLP had served as the Company's principal independent accountants since 1993. The decision not to retain BDO Seidman, LLP was made by the Audit Committee of the Board of Directors of the Company and, upon recommendation by that committee, was approved by the full Board of Directors. The reports of BDO Seidman, LLP on the Company's financial statements for each of the last two completed fiscal years contained no adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. During the two most recent fiscal years and the interim period through the date of this report, the Company had no disagreement with BDO Seidman, LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of BDO Seidman, LLP, would have caused them to make reference to such disagreement in their reports for such periods. During the two most recent fiscal years and the interim period through the date of this report, there have been no reportable events (as defined in Regulation S-K, Item 304(a)(1)(v)). The Company provided BDO Seidman, LLP with a copy of the above disclosures and requested that they furnish us with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements and, if not, stating the respects in which it does not agree. A copy of the letter from BDO Seidman, LLP is attached to this report as Exhibit 16. (b) The Company has selected McGladrey & Pullen, LLP as independent accountants to audit the Company's financial statements for the fiscal year ending January 2, 2004. The selection of McGladrey & Pullen, LLP was made by the Audit Committee of the Board of Directors of the Company and, upon recommendation by that committee, was approved by the full Board of Directors. During the two most recent fiscal years of the Company and the subsequent interim period prior to the selection of McGladrey & Pullen, LLP, the Company has not consulted with McGladrey & Pullen, LLP regarding any of the matters set forth in Item 304(a)(2)(i)-(ii) of Regulation S-K. Item 7. Financial Statements and Exhibits (a) Not applicable. (b) Not applicable. (c) Exhibits. The following is a list of exhibits filed as a part of this report. Exhibit Number Description -------------- ----------- 16.1 Letter of BDO Seidman, LLP regarding change in independent auditors. -2- 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. STAAR SURGICAL COMPANY Date: June 6, 2003 By: /s/ John Bily _____________________________ John Bily Chief Financial Officer -3- EX-1 3 staar530038kex161.txt LETTER TO SEC Exhibit 16.1 ------------ May 30, 2003 Securities and Exchange Commission 450 5th Street N.W. Washington, D.C. 20549 Gentlemen: We have been furnished with a copy of the response to Item 4 of Form 8-K for the event that occurred on May 30, 2003 to be filed by our former client, Staar Surgical Company. We agree with the statements made in response to that Item insofar as they relate to our Firm. Very truly yours, /s/ BDO Seidman, LLP -----END PRIVACY-ENHANCED MESSAGE-----