-----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, Nm58WAEJRcl98d/dJ6XLZ0boKi/BJzsrxS7Bw/r3daFN7xmmFsrZHYAQGZdrFEK8 nI56fMN9RI/y9P8Npt1GdA== 0000892569-98-000257.txt : 19980209 0000892569-98-000257.hdr.sgml : 19980209 ACCESSION NUMBER: 0000892569-98-000257 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19980129 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19980206 SROS: NONE FILER: COMPANY DATA: COMPANY CONFORMED NAME: ELECTROPURE INC CENTRAL INDEX KEY: 0000808015 STANDARD INDUSTRIAL CLASSIFICATION: PATENT OWNERS & LESSORS [6794] IRS NUMBER: 330056212 STATE OF INCORPORATION: CA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-16416 FILM NUMBER: 98523042 BUSINESS ADDRESS: STREET 1: 23251 VISTA GRANDE SUITE A CITY: LAGUNA HILLS STATE: CA ZIP: 91320 BUSINESS PHONE: 7147709187 MAIL ADDRESS: STREET 1: 25231 VISTA GRANDE STREET 2: SUITE A CITY: LAGUNA HILLS STATE: CA ZIP: 92653 FORMER COMPANY: FORMER CONFORMED NAME: HOH WATER TECHNOLOGY CORP DATE OF NAME CHANGE: 19920703 8-K 1 FORM 8-K REPORT ON THE DATE OF JANUARY 29, 1998 1 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) January 29, 1998 ELECTROPURE, INC. ------------------------------------------------------------------------ (Exact name of registrant as specified in its charter) CALIFORNIA 0-16416 33-0056212 - ----------------------- ------------- ---------------- State or other jurisdiction (Commission (IRS Employer of Incorporation file number) Identification No.) 23251 VISTA GRANDE, SUITE A, LAGUNA HILLS, CALIFORNIA 92653 ------------------------------------------------------------------------ (Address of principal executive offices) (Zip Code) Registrant's telephone number, include area code (714) 770-9187 HOH WATER TECHNOLOGY CORPORATION ------------------------------------------------------------------------ (Former name or former address, if changed since last report) 2 ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT Effective January 29, 1998, the Company's independent public accountants, Southland Business Service, resigned. On January 29, 1998, the Company retained the independent accounting firm of Alex N. Chaplan & Associates to conduct an audit of its books and records for the fiscal years ended October 31, 1996 and 1997. For the Company's fiscal years ended October 31, 1995 and 1996, the financial statements were subject to going concern qualifications and an uncertainty as to the outcome of certain litigation and claims, but were not otherwise qualified or modified as to audit scope, or accounting principles by Southland Business Service. During the two fiscal years ended October 31, 1995 and 1996, and since October 31, 1996, there were not any disagreements with Southland Business 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 Southland Business Service, would have caused it to make a reference to the subject matter of the disagreements in connection with its report, nor were there any "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K. During the two fiscal years ended October 31, 1995 and 1996, and between October 31, 1996 and January 29, 1998, Registrant did not consult with Alex N. Chaplan & Associates on the application of accounting principles to a specified transaction, or the type of audit opinion that might be rendered on the Registrant's financial statements or any disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as defined above). ITEM 7. FINANCIAL STATEMENT AND EXHIBITS (b) EXHIBITS: 16.1 Letter from Southland Business Service dated January 30, 1998. Pursuant to 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. ELECTROPURE, INC. (Registrant) /S/ CATHERINE PATTERSON ------------------------------------ Catherine Patterson Chief Financial Officer January 30, 1998 EX-16.1 2 LETTER FROM SOUTHLAND BUSINESS SERVICE 1 EXHIBIT 16.1 Southland Business Service - -------------------------------------------------------------------------------- Accounting and Financial Planning 20929 Ventura Boulevard #206 Income Tax Preparation Woodland Hills, California 91364 (818) 347-3233 FAX (818) 347-3271 January 30, 1998 Ms. Catherine Patterson Electropure, Inc. 23251 Vista Grande, Suite A Laguna Hills, CA 92653 Dear Ms. Patterson: Our firm has discontinued offering auditing services and, as a result, must resign as the independent certified public accountants for Electropure, Inc. (the "Company"). We will continue to offer income tax preparation and financial planning services to the Company as we have in the past. Please be advised that a Form 8-K is required to be filed with the Securities and Exchange Commission ("SEC") within five business days of a change in accountants. A copy of the attached letter is being sent to the SEC to confirm that the client-auditor relationship between Electropure, Inc. (Commission File Number 0-16416) and Southland Business Service has ceased. Very truly yours, SOUTHLAND BUSINESS SERVICE /S/ BERNARD J. LUND Bernard J. Lund, CPA cc: Securities and Exchange Commission -----END PRIVACY-ENHANCED MESSAGE-----