0000950116-01-500946.txt : 20011010
0000950116-01-500946.hdr.sgml : 20011010
ACCESSION NUMBER: 0000950116-01-500946
CONFORMED SUBMISSION TYPE: 8-K
PUBLIC DOCUMENT COUNT: 2
CONFORMED PERIOD OF REPORT: 20011004
ITEM INFORMATION: Changes in registrant's certifying accountant
ITEM INFORMATION: Financial statements and exhibits
FILED AS OF DATE: 20011009
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: AMERICAN BIO MEDICA CORP
CENTRAL INDEX KEY: 0000896747
STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834]
IRS NUMBER: 141702188
STATE OF INCORPORATION: NY
FISCAL YEAR END: 0430
FILING VALUES:
FORM TYPE: 8-K
SEC ACT: 1934 Act
SEC FILE NUMBER: 000-28666
FILM NUMBER: 1754595
BUSINESS ADDRESS:
STREET 1: 122 SMITH ROAD
CITY: KINDERHOOK
STATE: NY
ZIP: 12106
BUSINESS PHONE: 8002271243
MAIL ADDRESS:
STREET 1: 122 SMITH ROAD
CITY: KINDERHOOK
STATE: NY
ZIP: 12106
8-K
1
eightk.txt
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): October 4, 2001
AMERICAN BIO MEDICA CORPORATION
------------------------------------------------------
(Exact Name of Registrant as Specified in its Charter)
New York 0-28666 14-1702188
----------------------------- ------------------------ ----------------------
(State or Other Jurisdiction (Commission File Number) (IRS Employer
of Incorporation) Identification Number)
122 Smith Road, Kinderhook, NY 12106
--------------------------------------------------------
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (800) 227-1243
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANTS
On October 4, 2001, the registrant selected PricewaterhouseCoopers,
LLP to act as its independent accountants and discharged its prior auditors,
Richard A. Eisner & Company, LLP. In connection with its audits for each of the
two years in the period ended April 30, 2001 and thereafter, there were no
disagreements with the prior auditors on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope or procedures. The
prior auditors' report on the registrant's financial statements for each of the
two years in the period ended April 30, 2001 contained no adverse opinion or
disclaimer of opinion and was not modified or qualified as to uncertainty, audit
scope, or accounting principles. However, their report contained explanatory
language regarding the uncertainty of the Company's ability to continue as a
going concern. The decision to change accountants was approved by the Board of
Directors of the registrant on October 2, 2001. The prior auditors have
furnished the registrant with a letter addressed to the Securities and Exchange
Commission stating their agreement with the above statements. This letter is
attached.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL STATEMENTS AND EXHIBITS.
(b) Exhibits.
The following exhibits are filed with this report on Form 8-K:
10 Letter of Richard A. Eisner & Company, LLP regarding change in
certifying accountant
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 hereunto duly authorized.
AMERICAN BIO MEDICA CORPORATION
(Registrant)
Dated: October 9, 2001 By: /s/ Keith E. Palmer
----------------------------
Keith E. Palmer
Chief Financial Officer
3
Exhibit Index
Exhibit No. Description Page No.
----------- ----------- --------
10 Letter of Richard A. Eisner & Company, LLP 5
regarding change in certifying accountant
4
EX-10
3
ex10.txt
EX-10
(Letterhead of Richard A. Eisner & Company, LLP)
Exhibit 10
October 9, 2001
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: American Bio Medica Corporation
Commission File #0-28666
Gentlemen:
We have read the above referenced Registrant's response to Item 4 - Changes in
Registrant's Certifying Accountant with respect to its Current Report on Form
8-K dated October 9, 2001 and concur with the statements made therein.
Sincerely,
/s/ Richard A. Eisner & Company, LLP
------------------------------------
RICHARD A. EISNER & COMPANY, LLP