-----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, LzFwglE2+5eb4cBxv6vPYd/V1sXTZOaSL0vrsQrfRTIbqkdRVQkEXbHpiU5isAkx hB0a3WH4FIY0DaqvwL/vlQ== 0000912057-02-023268.txt : 20020607 0000912057-02-023268.hdr.sgml : 20020607 20020606141957 ACCESSION NUMBER: 0000912057-02-023268 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020606 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020606 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ABIOMED INC CENTRAL INDEX KEY: 0000815094 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 042743260 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-09585 FILM NUMBER: 02672035 BUSINESS ADDRESS: STREET 1: 33 CHERRY HILL DR CITY: DANVERS STATE: MA ZIP: 01923 BUSINESS PHONE: 5087775410 MAIL ADDRESS: STREET 1: 33 CHERRY HILL DRIVE CITY: DANVERS STATE: MA ZIP: 01923 8-K 1 a2081880z8-k.txt FORM 8-K 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 June 6, 2002 - ------------------------------------------------------------------------------- (Date of earliest event reported) ABIOMED, Inc. - ------------------------------------------------------------------------------- (Exact name of registrant as specified in its charter) Delaware 0-20584 04-2743260 - ----------------------------------------------------------------------------------------------------------------- (State or other jurisdiction (Commission File Number) (IRS Employer of incorporation) Identification No.) 22 Cherry Hill Drive, Danvers, Massachusetts 01923 - ------------------------------------------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code)
(978) 777-5410 - ------------------------------------------------------------------------------- (Registrant's telephone number, including area code) Not Applicable - ------------------------------------------------------------------------------- (Former name, former address and former fiscal year, if changed since last report) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. The registrant's audit committee has recommended and the registrant's board of directors has unanimously voted (i) to dismiss Arthur Andersen LLP, and (ii) to engage PricewaterhouseCoopers LLP as its independent accountants, effective on June 6, 2002. During the registrant's fiscal years ended March 31, 2002 and March 31, 2001, and the subsequent interim period prior to June 6, 2002, Arthur Andersen LLP did not have any disagreement with the registrant 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 Arthur Andersen LLP, would have caused it to make reference to the subject matter of the disagreement in connection with its reports on the registrant's financial statements. The reports of Arthur Andersen LLP on the registrant's financial statements for the period from April 1, 2000 through March 31, 2001 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the period from April 1, 2000 through June 6, 2002, there were no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K promulgated under the Securities Act of 1933, as amended. Pursuant to Item 304(a)(3) of Regulation S-K, the registrant has requested that Arthur Andersen LLP furnish it with a letter addressed to the SEC stating whether or not Arthur Andersen LLP agrees with the above statements. A copy of such letter, dated June 6, 2002, is attached as Exhibit 16.1 to this Form 8-K. During the period from April 1, 2000 through June 6, 2002, the registrant did not consult with PricewaterhouseCoopers LLP regarding either the application of accounting principles to a specified transaction, the type of audit opinion that might be rendered on the registrant's financial statements, or any matter that was the subject of a disagreement or reportable event with Arthur Andersen LLP. ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS (a) Not applicable. (b) Not applicable. (c) Exhibits. EXHIBIT NO. DESCRIPTION ----------- ----------- 16.1 Arthur Andersen LLP letter dated June 6, 2002 regarding the change in the registrant's certifying accountants. -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. ABIOMED, Inc. By: /s/ JOHN F. THERO ------------------------------ John F. Thero Chief Financial Officer Date: June 6, 2002 -3- EX-16.1 3 a2081880zex-16_1.txt EXHIBIT 16.1 Exhibit 16.1 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 June 6, 2002 Dear Sir/Madam: We have read Item 4 included in the Form 8-K dated June 6, 2002 of ABIOMED, Inc. filed with the Securities and Exchange Commission and are in agreement with the statements contained therein as they pertain to Arthur Andersen LLP. Very truly yours, /s/ Arthur Andersen LLP - ----------------------- Arthur Andersen LLP -----END PRIVACY-ENHANCED MESSAGE-----