Visx, Inc. Form 8-K

-----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, JQN5agQluMh2ku2jCxU0j9o8ueFQKXgI4hFTWCRbU2FG6Dg4fjIn5F/P3WfjuJuw R4bJT3B/iMVB+icOtsOpTw== 0000891618-02-002781.txt : 20020611 0000891618-02-002781.hdr.sgml : 20020611 20020611165026 ACCESSION NUMBER: 0000891618-02-002781 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020607 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020611 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VISX INC CENTRAL INDEX KEY: 0000837991 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 061161793 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-10694 FILM NUMBER: 02676616 BUSINESS ADDRESS: STREET 1: 3400 CENTRAL EXPRESSWAY CITY: SANTA CLARA STATE: CA ZIP: 95051 BUSINESS PHONE: 4087332020 MAIL ADDRESS: STREET 1: VISX INC STREET 2: 3400 CENTRAL EXPRESSWAY CITY: SANTA CLARA STATE: CA ZIP: 95051-0703 FORMER COMPANY: FORMER CONFORMED NAME: TAUNTON TECHNOLOGIES INC DATE OF NAME CHANGE: 19901212 8-K 1 f82306e8vk.htm FORM 8-K Visx, Inc. 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 7, 2002
Date of Report (Date of earliest event reported)

VISX, INCORPORATED
(Exact name of registrant as specified in its charter)


Delaware	1-10694	06-1161793

(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

3400 Central Expressway, Santa Clara, California 95051-0703

(Address of principal executive offices)

(408) 733-2020

(Registrant’s telephone number, including area code)

TABLE OF CONTENTS


	Item 4. Change in Registrant’s Certifying Accountant
	Item 7. Financial Statements and Exhibits.
SIGNATURES
EXHIBIT INDEX
EXHIBIT 16.1

Item 4. Change in Registrant’s Certifying Accountant

(a) Previous Independent Accountants

        (i)    On June 7, 2002, the Registrant dismissed Arthur Andersen LLP as its independent accountants.

               (ii)    The reports of Arthur Andersen LLP on the financial statements of the Registrant for each of the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.

               (iii)    The decision to change independent accountants was approved by the Registrant’s Audit Committee and the Board of Directors.

               (iv)    In connection with its audits for the two most recent fiscal years and through the date of this Report, the Registrant has had no disagreements with Arthur Andersen LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to the satisfaction of Arthur Andersen LLP would have caused it to make reference thereto in their report on the financial statements of the Registrant for such years.

               (v)    During the Registrant’s two most recent fiscal years and through the date of this Report, the Registrant has had no reportable events (as defined in Item 304(a)(1)(v) of the Regulation S-K).

               (vi)    The Registrant has requested that Arthur Andersen LLP furnish it with a letter addressed to the Commission stating whether or not it agrees with the above statements. A copy of such letter, dated June 7, 2002 is filed as Exhibit 16.1 to this Form 8-K.

(b) New Independent Accountants

(i) The Registrant engaged KPMG LLP as its new independent accountants as of June 7, 2002. During the two most recent fiscal years and through the date of this Report, the Registrant has not consulted with KPMG LLP regarding (1) the application of accounting principles to a specified transaction, either completed or proposed; (2) the type of audit opinion that might be rendered on the Registrant’s financial statements, and neither a written report was provided to the Registrant nor was oral advice provided that KPMG LLP concluded was an important factor considered by the Registrant in reaching a decision as to the accounting, auditing or financial reporting issue; or (3) any matter that was either the subject of disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instruction of Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

Item 7. Financial Statements and Exhibits.


16.1		Letter from Arthur Andersen LLP to the Securities & Exchange Commission

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 hereunto duly authorized.

VISX, INCORPORATED

Date: June 7, 2002 By: /s/ TIMOTHY R. MAIER

Timothy R. Maier
Executive Vice President and
Chief Financial Officer

EXHIBIT INDEX


Exhibit No.		Description

16.1		Letter from Arthur Andersen LLP to the Securities & Exchange Commission

EX-16.1 3 f82306exv16w1.txt EXHIBIT 16.1 EXHIBIT 16.1 June 7, 2002 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sir/Madam: We have read Item 4 (a) included in the Form 8-K dated June 7, 2002, of VISX, Incorporated, to be filed with the Securities and Exchange Commission, and are in agreement with the statements which refer to our firm. Very truly yours, Arthur Andersen LLP -----END PRIVACY-ENHANCED MESSAGE-----

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	(i)		On June 7, 2002, the Registrant dismissed Arthur Andersen LLP as its independent accountants.

	(ii)		The reports of Arthur Andersen LLP on the financial statements of the Registrant for each of the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.

	(iii)		The decision to change independent accountants was approved by the Registrant’s Audit Committee and the Board of Directors.

	(iv)		In connection with its audits for the two most recent fiscal years and through the date of this Report, the Registrant has had no disagreements with Arthur Andersen LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to the satisfaction of Arthur Andersen LLP would have caused it to make reference thereto in their report on the financial statements of the Registrant for such years.

	(v)		During the Registrant’s two most recent fiscal years and through the date of this Report, the Registrant has had no reportable events (as defined in Item 304(a)(1)(v) of the Regulation S-K).

	(vi)		The Registrant has requested that Arthur Andersen LLP furnish it with a letter addressed to the Commission stating whether or not it agrees with the above statements. A copy of such letter, dated June 7, 2002 is filed as Exhibit 16.1 to this Form 8-K.


	VISX, INCORPORATED

Date: June 7, 2002	By:	/s/ TIMOTHY R. MAIER

		Timothy R. Maier Executive Vice President and Chief Financial Officer