0001144204-12-002258.txt : 20120113 0001144204-12-002258.hdr.sgml : 20120113 20120113140432 ACCESSION NUMBER: 0001144204-12-002258 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20120112 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20120113 DATE AS OF CHANGE: 20120113 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: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-28666 FILM NUMBER: 12526202 BUSINESS ADDRESS: STREET 1: 122 SMITH ROAD CITY: KINDERHOOK STATE: NY ZIP: 12106 BUSINESS PHONE: 5187588158 MAIL ADDRESS: STREET 1: 122 SMITH ROAD CITY: KINDERHOOK STATE: NY ZIP: 12106 8-K/A 1 v245451_8ka.htm FORM 8-K/A
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.  20549
FORM 8-K/A-1
 
CURRENT REPORT
 
Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934
 
Date of Report (Date of earliest event reported):  January 12, 2012
 
AMERICAN BIO MEDICA CORPORATION
 
(Exact name of registrant as specified in its charter)
 
New York
 
0-28666
 
14-1702188
(State or other jurisdiction of
incorporation)
  
(Commission File Number)
  
(IRS Employer Identification
Number)

122 Smith Road, Kinderhook, NY
12106
(Address of principal executive offices)
(Zip Code)
 
Registrant’s telephone number, including area code:  518-758-8158
 
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 January 3, 2012, American Bio Medica Corporation (the “Company”) filed a Current Report on Form 8-K (the “Report”) disclosing changes in the Company's certifying accountant and disclosing that the Company had requested a letter from UHY, LLP (“UHY”) addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made by the Company in the report.
 
A copy of the letter provided by UHY is attached as an Exhibit to this Amendment to the Report filed on January 3, 2012.
 
Item 9.01              Financial Statements and Exhibits
 
(d)           Exhibits
 
The following exhibit is filed with this Report on Form 8-K/A-1:
 
 
99.1
Letter from UHY LLP received January 12, 2012 and dated January 11, 2012 addressed to the United States Securities & Exchange Commission
 
 
 

 
 
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: January 13, 2012
By:
/s/ Melissa A. Waterhouse
   
Melissa A. Waterhouse
   
Vice President & Chief Compliance Officer
   
Corporate Secretary
 
 
 

 
EX-99.1 2 v245451_ex99-1.htm EXHIBIT 99.1
Exhibit 99.1

{UHY, LLP Letterhead}

January 11, 2012

Securities and Exchange Commission
100 F Street NE
Washington, DC 20549

RE:   American Bio Medica Corporation

We have read the statements made by American Bio Medica Corporation under Item 4.01 of the Form 8-K report filed on January 3, 2012 regarding the recent change of auditors. We agree with such statements made regarding our firm.

/s/ UHY LLP
 

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