-----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, LX6gdPddFsz5ojS5RMeK6ej1frOdR87Dq//mRbtYA/9DcAwIg42stO6OmByqYGnI YBmXa2s4hM/xAePyPKvoAw== 0000912057-97-009257.txt : 19970319 0000912057-97-009257.hdr.sgml : 19970319 ACCESSION NUMBER: 0000912057-97-009257 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19970221 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19970318 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: PREMIER LASER SYSTEMS INC CENTRAL INDEX KEY: 0000878543 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 330476284 STATE OF INCORPORATION: CA FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-25242 FILM NUMBER: 97558793 BUSINESS ADDRESS: STREET 1: 3 MORGAN CITY: IRVINE STATE: CA ZIP: 92718 MAIL ADDRESS: STREET 1: 3 MORGAN CITY: IRVINE STATE: CA ZIP: 92677 8-K/A 1 FORM 8K/A SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K/A CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934 DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) FEBRUARY 21, 1997 -------------------------- PREMIER LASER SYSTEMS, INC. - ------------------------------------------------------------------------------- (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER) CALIFORNIA 0-25242 33-0472684 - ---------------------------- ------------------------ --------------------- (STATE OR OTHER JURISDICTION (COMMISSION FILE NUMBER) (I.R.S. EMPLOYER OF INCORPORATION) IDENTIFICATION NO.) 3 MORGAN, IRVINE, CALIFORNIA 92618 ---------------------------------------- ------------ (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE) REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE (714) 859-0656 ------------------------- NOT APPLICABLE - ------------------------------------------------------------------------------ (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT) ITEM 4. CHANGES IN REGISTRANT'S CERTIFIED ACCOUNTANT. This Amendment to Current Report on Form 8-K is filed for the purpose of filing the letter by the Registrant's former accountants, Price Waterhouse LLP, which is required to be filed in connection with the Registrant's disclosure concerning changes in the Registrant's Certified Accountant. Such letter is attached hereto as Exhibit 16. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (c) EXHIBITS 16 Letter of Price Waterhouse LLP 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. PREMIER LASER SYSTEMS, INC. March 18, 1997 /s/ Michael L. Hiebert ------------------------------------------- Michael L. Hiebert, Chief Financial Officer -2- EXHIBIT INDEX EXHIBIT NO. DESCRIPTION - ----------- ----------- 16 Letter of Price Waterhouse LLP -3- EX-16 2 EXHIBIT 16 [LETTERHEAD] March 14, 1997 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: We have read Item 4 of Premier Laser Systems, Inc.'s Form 8-K dated February 21, 1997 and are in agreement with the statements contained in paragraph 4(a) therein. Yours very truly, /s/ Price Waterhouse LLP PRICE WATERHOUSE LLP -----END PRIVACY-ENHANCED MESSAGE-----