-----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, PuAxxDpLAfaYWdSNL9CG8WnCW/QhmBY8+uBwS8FM1TOJeiJH2G2UFHLIPQRJ/Tit kJNaj1HXC/knwZayOS2utA== 0001095811-01-503830.txt : 20010810 0001095811-01-503830.hdr.sgml : 20010810 ACCESSION NUMBER: 0001095811-01-503830 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20010806 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20010809 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: 1934 Act SEC FILE NUMBER: 000-16416 FILM NUMBER: 1701846 BUSINESS ADDRESS: STREET 1: 23456 S POINTE DR CITY: LAGUNA HILLS STATE: CA ZIP: 92653-1512 BUSINESS PHONE: 9497709347 MAIL ADDRESS: STREET 1: 23456 S POINTE DR 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 a74858e8-k.htm FORM 8-K Electropure, Inc. Form 8-K
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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)
  
August 6, 2001

ELECTROPURE, INC.

(Exact name of registrant as specified in its charter)
         
California   0-16416   33-0056212
 
 
(State or other jurisdiction
of Incorporation)		   (Commission
file number) 		  (IRS Employer
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)

 

Item 4. Change in Registrant’s Certifying Accountants
Item 7. Financial Statement and Exhibits
EXHIBIT 16.1

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Item 4.  Change in Registrant’s Certifying Accountants

On August 6, 2001, Kelly & Company resigned as the independent auditors for Electropure, Inc. As of the date of this report, Electropure, Inc. had not retained the services of a new auditing firm.

For the Company’s fiscal years ended October 31, 1999 and 2000, the financial statements were subject to going concern qualifications, but were not otherwise qualified or modified as to audit scope, or accounting principles by Kelly & Company. During the two fiscal years ended October 31, 1999 and 2000, and since October 31, 2000, there were not any disagreements with Kelly & Company 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 Kelly & Company, 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, 1999 and 2000, and between October 31, 2000 and August 6, 2001, Registrant did not consult with any new or other accountant 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 Kelly & Company dated August 7, 2001.

     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

August 8, 2001

  EX-16.1 3 a74858ex16-1.txt EXHIBIT 16.1 1 EXHIBIT 16.1 [Letterhead of Kelly & Company] August 7, 2001 Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 Re: Electropure, Inc. We have read the statements that we understand Electropure, Inc. will include under Item 4 of the Form 8-K report it will file regarding the recent change of auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements made under Item 4. Yours truly, /S/ KELLY & COMPANY Kelly & Company -----END PRIVACY-ENHANCED MESSAGE-----