-----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, OI2r0tr5uQgaMILnfaha/r5qItqhmEJ5at2aMyaUAPkSQXqvqsLFOfDtCKyU4+fF pzlPxnnXfCRfFFab1GlOvQ== 0000912057-97-016268.txt : 19970610 0000912057-97-016268.hdr.sgml : 19970610 ACCESSION NUMBER: 0000912057-97-016268 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19970502 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 19970509 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: METRA BIOSYSTEMS INC CENTRAL INDEX KEY: 0000888999 STANDARD INDUSTRIAL CLASSIFICATION: 2835 IRS NUMBER: 330408436 STATE OF INCORPORATION: CA FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-26234 FILM NUMBER: 97598563 BUSINESS ADDRESS: STREET 1: 265 N WHISMAN RD CITY: MOUNTAIN VIEW STATE: CA ZIP: 94043 BUSINESS PHONE: 4159039100 MAIL ADDRESS: STREET 1: 265 NORTH WHISMAN RD CITY: MOUNTAIN VIEW STATE: CA ZIP: 940433911 8-K 1 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 May 2, 1997 ________________________ METRA BIOSYSTEMS, INC. (Exact name of registrant as specified in its charter) 0-26234 (Commission File Number) California 33-0408436 (State or other jurisdiction of (I.R.S. Employer Identification No.) incorporation or organization) 265 North Whisman Road Mountain View, CA 94043 (Address of principal executive offices, with zip code) (415) 903-9100 (Registrant's telephone number, including area code) Item 4. Changes in Registrant's Certifying Accountants (a) Effective May 2, 1997, the Board of Directors of Metra Biosystems, Inc. (the "Company") engaged the accounting firm of Ernst & Young LLP as independent public accountants for the Registrant. The Company's former independent public accountants, KPMG Peat Marwick LLP, were dismissed effective May 2, 1997. The Registrant's audit committee recommended, and the Company's Board of Directors approved, these actions. (b) During the two most recent fiscal years and subsequent interim periods prior to May 2, 1997, there were no disagreements with KPMG Peat Marwick LLP on any matter of accounting principles or practices, financial statement disclosure, auditing scope or procedure, or any reportable events, which disagreements, if not resolved to the satisfaction of KPMG Peat Marwick LLP, would have caused it to make reference to the subject matter of such disagreements in connection with its reports. (c) The reports of KPMG Peat Marwick LLP on the financial statements of the Company for the past two years contained no adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. (d) The Company has not consulted with Ernst & Young LLP during the last two years or subsequent interim periods regarding either (i) the application of accounting principles to a specified transaction or transactions, either completed or proposed, or (ii) the type of audit opinion Ernst & Young LLP might render on the Company's financial statements. (e) The Company has requested that KPMG Peat Marwick LLP furnish a letter addressed to the SEC stating whether they agree with the above statements. A copy of the KPMG Peat Marwick LLP letter to the SEC, dated May 8, 1997, is filed as an exhibit to this Form 8-K. Item 7. Financial Statements and Exhibits Exhibit 16.1 Letter re change in 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. METRA BIOSYSTEMS, INC. Date: May 2, 1997 By: /s/ KURT E. AMUNDSON ------------------------------------ Kurt E. Amundson Chief Financial Officer (Duly Authorized and Principal Financial and Accounting Officer) -3- METRA BIOSYSTEMS, INC. INDEX TO EXHIBITS Exhibit Number Description Sequential Page Number - - - -------------- ----------- ---------------------- 16.1 Letter re change in Registrant's 5 certifying accountants. -4- EX-16.1 2 EXHIBIT 16.1 EXHIBIT 16.1 [LETTERHEAD] May 8, 1997 Securities and Exchange Commission Washington, DC 20549 Ladies and Gentlemen: We were previously principal accountants for Metra Biosystems, Inc. and, under the date of July 18, 1996, we reported on the consolidated financial statements of Metra Biosystems, Inc. and subsidiaries as of and for the years ended June 30, 1996 and 1995. On May 2, 1997, our appointment as principal accountants was terminated. We have read Metra Biosystems, Inc.'s statements included under Item 4 of its Form 8-K dated May 2, 1997, and we agree with such statements, except that we are not in a position to agree or disagree with Metra Biosystems, Inc.'s statement that the change was recommended by the audit committee and approved by the board of directors, and that Ernst & Young was not engaged regarding the application of accounting principles to a specified transaction or the type of audit opinion that might be rendered on Metra Biosystems, Inc.'s financial statements. Very truly yours, /s/ KPMG Peat Marwick LLP nc -5- -----END PRIVACY-ENHANCED MESSAGE-----