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

Date of Report (Date of earliest event reported) August 19, 2005

Natus Medical Incorporated

(Exact name of registrant as specified in its charter)

Delaware	000-33001	77-0154833
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

1501 Industrial Road, San Carlos, California 94070

(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code: (650) 802-0400

Not applicable

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT.

On August 19, 2005 the Audit Committee of the Board of Directors of Natus Medical Incorporated appointed Deloitte & Touche LLP as the Company’s new independent registered public accounting firm.

During the years ended December 31, 2004 and 2003, and the subsequent interim period through August 19, 2005, the Company did not consult with Deloitte & Touche LLP regarding any of the matters or events set forth in Item 304(a)(2)(i) of Regulation S-K, except that Deloitte and Touche LLP acted as the Company’s independent registered public accounting firm for the unaudited interim financial statements of the Company for the three months ended March 31, 2003, and the three and six months ended June 30, 2003 and in that capacity Deloitte & Touche LLP discussed the application of accounting principles with the Company.

During the years ended December 31, 2004 and 2003, and the subsequent interim period through August 19, 2005, the Company did not consult with Deloitte & Touche LLP on any of the matters or events set forth in Item 304(a)(2)(ii) of Regulation S-K.

The Company has provided Deloitte & Touche LLP with a copy of the foregoing disclosures. Attached as Exhibit 16.1 is a letter from Deloitte & Touche LLP, dated August 24, 2005, stating whether they agree or disagree with such statements.

Attached as Exhibit 99.1 is a copy of the press release issued by the Company on August 19, 2005 announcing the appointment of Deloitte & Touche LLP as the Company’s new independent registered accounting firm.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.

(c) Exhibits.

Exhibit No.	Description
16.1	Letter from Deloitte & Touche LLP to the Securities and Exchange Commission dated August 24, 2005.
99.1	Press release of Natus Medical Incorporated dated August 19, 2005, announcing the appointment of Deloitte & Touche LLP as the Company’s new registered independent public accounting firm.

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.

	NATUS MEDICAL INCORPORATED
Date: August 25, 2005	By:	/s/ Steven J. Murphy
		Steven J. Murphy
		Vice President Finance

Index to Exhibits

Exhibit No.	Description
16.1	Letter from Deloitte & Touche LLP to the Securities and Exchange Commission dated August 24, 2005.
99.1	Press release of Natus Medical Incorporated dated August 19, 2005, announcing the appointment of Deloitte & Touche LLP as the Company’s new registered independent public accounting firm.

EX-16.1

EXHIBIT 16.1

August 24, 2005

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4 of Natus Medical Incorporated’s Form 8-K dated August 19, 2005, and have the following comments:

1. We agree with the statements made in the first, second, third and fourth paragraphs.

2. We have no basis on which to agree or disagree with the statements made in the fifth paragraph.

Very truly,

/s/ Deloitte & Touche LLP

EX-99.1

EXHIBIT 99.1

NATUS MEDICAL APPOINTS DELOITTE & TOUCHE LLP AS NEW AUDITORS

SAN CARLOS, Calif. (August 19, 2005) – Natus Medical Incorporated (Nasdaq: BABY) today announced that it has appointed Deloitte & Touche LLP as its new independent registered public accounting firm, replacing BDO Seidman, LLP. The decision to change auditors was made by the Company’s audit committee.

Deloitte & Touche LLP had previously served for 10 years as the Company’s auditors until, in September 2003, the Company decided to change auditors solely because the Company believed it might assist the consulting arm of Deloitte on a project awarded to Deloitte by a state agency. However, the Company ultimately did not provide services to Deloitte Consulting and a potential independence issue never arose.

During the years ended December 31, 2004 and 2003, and the subsequent interim period through August 15, 2005, there were no disagreements between the Company and BDO Seidman, LLP 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 BDO Seidman, LLP, would have caused them to make reference to the subject matter of the disagreement in connection with their reports on the financial statements of the Company for such years.

About Natus Medical

Natus develops, manufactures, and markets products for the detection, treatment, monitoring, and tracking of common disorders in newborns. Natus products are marketed under well-recognized brand names such as ALGO(R), Neometrics(TM), Echo-Screen(R), and neoBLUE(R). Headquartered in San Carlos, California, Natus markets and sells its products worldwide through a direct sales force in the U.S. and the U.K., and through distributors in over 50 other countries. Additional information about Natus Medical can be found at www.natus.com.

COMPANY CONTACT:

Natus Medical Incorporated

Steven J. Murphy

Vice President Finance

(650) 802-0400

InvestorRelations@Natus.com