-----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, OhGrX20SwZl5cdimfy8qADEelEsRNBvhjopnfCCV43f5TY2KECZvxA4OK8hPd4G3 3ZOIRYvyLR50KYSZ9FWPGw== 0000892569-99-001948.txt : 19990719 0000892569-99-001948.hdr.sgml : 19990719 ACCESSION NUMBER: 0000892569-99-001948 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19980616 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19990716 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/A SEC ACT: SEC FILE NUMBER: 000-16416 FILM NUMBER: 99665480 BUSINESS ADDRESS: STREET 1: 23456 S POINTE DR CITY: LAGUNA HILLS STATE: CA ZIP: 92653-1512 BUSINESS PHONE: 7147709187 MAIL ADDRESS: STREET 1: 23456 S POINTE DR CITY: LAGUNA HILLS STATE: CA ZIP: 92653 FORMER COMPANY: FORMER CONFORMED NAME: HOH WATER TECHNOLOGY CORP DATE OF NAME CHANGE: 19920703 8-K/A 1 AMENDMENT TO FORM 8-K DATED 6/16/98. 1 SECURITIES AND EXCHANGE COMMISSION Washington, D. C. 20549 FORM 8-K/A CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) June 16, 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.) 23456 SOUTH POINTE DRIVE, LAGUNA HILLS, CALIFORNIA 92653 ------------------------------------------------------------------------ (Address of principal executive offices) (Zip Code) Registrant's telephone number, include area code (949) 770-9347 NONE ------------------------------------------------------------------------ (Former name or former address, if changed since last report) 2 ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANTS On June 16, 1998, due to a need for expanded accounting requirements and location of accountants, the Board of Directors approved the recommendation of management to (i) engage Kelly & Company as the independent auditors for Electropure, Inc. and (ii) dismiss Alex Chaplan & Associates as such independent accountants. For the Company's fiscal years ended October 31, 1996 and 1997, 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 Alex N. Chaplan & Associates. During the two fiscal years ended October 31, 1996 and 1997, and since October 31, 1997, there were not any disagreements with Alex N. Chaplan & Associates 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 Alex N. Chaplan & Associates, 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, 1996 and 1997, and between October 31, 1997 and June 16, 1998, Registrant did not consult with Kelly & Company 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 Alex N. Chaplan & Associates dated July 13, 1999. 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 July 13, 1999 2 EX-16.1 2 LETTER FROM ALEX CHAPLAN & ASSOCIATES. 1 EXHIBIT 16.1 [LETTERHEAD OF ALEX N. CHAPLAN & ASSOCIATES] July 13, 1999 Securities and Exchange Commission Washington, D.C. 20549 Gentlemen: We were previously principal accountants for Electropure, Inc. and, under the date of January 29, 1998, we reported on the financial statements of Electropure, Inc. as of and for the years ended October 31, 1996 and 1997. On or about June 16, 1998, our appointment as principal accountants was terminated by the Company. We have read Electropure, Inc.'s statements included under Item 4 of its Form 8-K/A dated July 13, 1999, and we agree with such statements, except that we are not in a position to agree or disagree with Electropure, Inc.'s statement that the Board of Directors approved the engagement of Kelly & Company as the independent accountant for Electropure, Inc. Very truly yours, ALEX N. CHAPLAN & ASSOCIATES /s/ ALEX N. CHAPLAN - -------------------------- Alex N. Chaplan, CPA -----END PRIVACY-ENHANCED MESSAGE-----