-----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, W0/bqGbYOuBKpQpFIiaqfmIhDh3b60VN0tXmR0il5TtNo8/9on95eqkht3qdGWig 7ZDbKRO0Xu0/PYm6JazHaQ== 0000864906-98-000006.txt : 19981229 0000864906-98-000006.hdr.sgml : 19981229 ACCESSION NUMBER: 0000864906-98-000006 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19981216 ITEM INFORMATION: FILED AS OF DATE: 19981228 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LUNAR CORP CENTRAL INDEX KEY: 0000864906 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 391200501 STATE OF INCORPORATION: WI FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-18643 FILM NUMBER: 98776113 BUSINESS ADDRESS: STREET 1: 313 W BELTLINE HIGHWAY CITY: MADISON STATE: WI ZIP: 53713 BUSINESS PHONE: 6082742663 MAIL ADDRESS: STREET 1: 313 WEST BELTLINE HIGHWAY CITY: MADISON STATE: WI ZIP: 53713 8-K 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: December 16, 1998 (Date of earliest event reported) LUNAR Corporation (Exact name of Registrant as specified in its charter) WISCONSIN 0-18643 39-1200501 (State or other jurisdiction of (Commission (IRS Employer Incorporation or organization) File Number) Identification Number) 313 West Beltline Highway Madison, Wisconsin 53713 (Address of principal executive offices) (ZIP Code) 608-274-2663 (Registrant's telephone number, including area code) Item 4. Changes in Registrant's Certifying Accountant. ---------------------------------------------- a. On December 16, 1998, the Registrant engaged the accounting firm of Arthur Andersen LLP as Registrant's independent accountants. The Registrant, on that same date, also informed KPMG Peat Marwick LLP of their dismissal effective December 16, 1998. The decision to change independent accountants was made upon the recommendation of the Audit Committee of the Registrant's Board of Directors. b. During the two most recent fiscal years ended June 30, 1998 and 1997 and interim periods subsequent to June 30, 1998, there were no disagreements with KPMG Peat Marwick LLP on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure. c. KPMG Peat Marwick LLP's report on the Registrant's financial statements for the past two fiscal years did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. d. During the two most recent fiscal years and interim periods subsequent to June 30, 1998 there were no reportable events [as defined in Regulation S-K Item 304(a)(1)(v)]. e. The Registrant has requested that KPMG Peat Marwick LLP furnish it with a letter addressed to the SEC stating whether it agrees with the above statements. A copy of the letter dated December 21, 1998 is filed as Exhibit 16 to this Form 8-K. f. During the two most recent fiscal years and interim periods subsequent to June 30, 1998 and prior to employing Arthur Andersen LLP, neither the Registrant nor anyone on its behalf consulted Arthur Andersen LLP regarding the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Registrant's financial statements or any matter that was either the subject of a disagreement [as defined in Regulation S-K Item 304(a)(1)(14)] or a reportable event. Item 7. Financial Statements, Pro Forma Financial Information and Exhibits ------------------------------------------------------------------ (c) Exhibits Exhibit No. Description ----------- ----------- 16 Letter from KPMG Peat Marwick LLP dated December 21, 1998. 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. LUNAR Corporation ----------------- (Registrant) Date: December 23, 1998 /s/ Richard B. Mazess ----------------- Richard B. Mazess, Ph.D. President (Principal Executive Officer) Date: December 23, 1998 /s/ Robert A. Beckman ----------------- Robert A. Beckman Vice President of Finance and Treasurer (Principal Financial and Accounting Officer) EX-16 2 KPMG PEAT MARWICK LLP LETTER KPMG Peat Marwick LLP Letterhead December 21, 1998 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: We were previously principal accountants for Lunar Corporation and, under the date of July 24, 1998, we reported on the consolidated financial statements of Lunar Corporation and subsidiaries as of and for the years ended June 30, 1998 and 1997. On December 16, 1998, our appointment as principal accountants was terminated. We have read Lunar Corporation's statements included under Item 4 of its Form 8-K dated December 16, 1998, and we agree with such statements, except that we are not in a position to agree or disagree with Lunar Corporation's statements that the change was recommended by the audit committee of the board of directors or that Arthur Andersen LLP was not engaged regarding the application of accounting principles to a specified transaction or the type of audit opinion that might be rendered on Lunar Corporation's financial statements. Very truly yours, /s/ KPMG Peat Marwick LLP -----END PRIVACY-ENHANCED MESSAGE-----