-----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, KStJGFmSaTy7NTxk2leuOP5W05AvhgT1fbjtEMMcJKy7QKmG47AXTnEcUZ2cfCw7 sbRLrj+RW6e1ceUm6m1Ljg== 0001019056-00-000695.txt : 20001221 0001019056-00-000695.hdr.sgml : 20001221 ACCESSION NUMBER: 0001019056-00-000695 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20001218 ITEM INFORMATION: FILED AS OF DATE: 20001220 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SEPRAGEN CORP CENTRAL INDEX KEY: 0000794154 STANDARD INDUSTRIAL CLASSIFICATION: TOTALIZING FLUID METERS & COUNTING DEVICES [3824] IRS NUMBER: 680073366 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: SEC FILE NUMBER: 001-14068 FILM NUMBER: 792622 BUSINESS ADDRESS: STREET 1: 30689 HUNTWOOD DRIVE CITY: HAYWARD STATE: CA ZIP: 94544 BUSINESS PHONE: 5104760760 MAIL ADDRESS: STREET 1: 30689 HUNTWOOD DRIVE CITY: HAYWARD STATE: CA ZIP: 94544 8-K/A 1 0001.txt FORM 8-K/A UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D. C. 20549 FORM 8-K/A (Amendment No. 1) CURRENT REPORT Pursuant to section 13 or 15(d) of the Securities Exchange Act of 1934 Date of report (date of earliest event reported) DECEMBER 18, 2000 SEPRAGEN CORPORATION (Exact name of small business issuer as specified in its charter) California 1-14068 68-0073366 (State or other jurisdiction of (Commission file number) (I.R.S. Employer incorporation or organization) Identification No.) 30689 Huntwood Avenue, Hayward, California 94544 (Address of principal executive offices) (Registrant's telephone number (including area code): (510) 476-0650 (Former name, former address and former fiscal year if changed since last report): N/A THIS IS PAGE 1 OF 4 PAGES Item 4. Changes in Registrant's Certifying Public Accountant a. Effective November 28, 2000, Sepragen Corporation accepted the resignation of Grant Thornton LLP as the Company's independent accountants. b. There has been no disagreement with Grant Thornton LLP on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedure. c. The opinion for the year ended December 31, 1998 was unqualified except for a modification with respect to the Company's ability to continue as a going concern and the opinion for the year ended December 31, 1999 was unqualified. d. The auditors have advised the Company of reportable condition on November 6, 2000 regarding the inadequacy of its infrastructure to meet its statutory obligation to meet the SEC filing requirements. e. Effective December 18, 2000, the Company has selected Bedinger & Company, Certified Public Accountants as its independent accountants. f. The Company has provided Grant Thornton LLP with a copy of the disclosures contained herein, and has requested that it furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees or disagrees with the statements made by the Company in compliance with rules for form 8-K and S-K 304. The response from Grant Thornton is attached as Exhibit 16.1. Page 2 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934 the Registrant has caused this report to be signed on its behalf by the undersigned duly authorized: SEPRAGEN CORPORATION Date: December 20, 2000 By: /s/ VINIT SAXENA -------------------------------------- Vinit Saxena, Chief Executive Officer, President, Principal Financial Officer and Chief Accounting Officer Page 3 EX-16.1 2 0002.txt EXHIBIT 16.1 ACCOUNTANTS AND GRANT THORNTON[GRAPHIC LOGO OMITTED] MANAGEMENT CONSULTANTS GRANT THORNTON LLP The US Member Firm of Grant Thornton International Exhibit 16.1 December 4, 2000 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Re: Sepragen Corporation File No. 1-14068 Gentlemen: We have read Item 4 of Form 8-K dated December 4, 2000, of Sepragen Corporation and are in agreement with the statements contained in paragraphs 4a through 4d and 4f. We have no basis to agree or disagree with paragraph 4e of the registrant contained therein. /s/ GRANT THORNTON LLP - ---------------------- Grant Thornton LLP 150 Almaden Blvd. P.O. Box 6779 San Jose, CA 95113 Tel: 408 275-9000 Fax: 408 275-0582 -----END PRIVACY-ENHANCED MESSAGE-----