UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
(Amendment No. 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):
April 24, 2017
Anika Therapeutics, Inc.
(Exact name of registrant as specified
in its charter)
____________________
| Massachusetts |
000-21326 |
04-3145961 |
| (State or other jurisdiction of |
Commission file number |
(I.R.S. Employer |
| incorporation or organization) |
|
Identification No.) |
32 Wiggins Avenue, Bedford, MA 01730
(Address of principal executive offices)
(Zip code)
(781) 457-9000
Registrant’s telephone number,
including area code
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:
[_] 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))
Indicate by check mark whether the registrant is an emerging
growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange
Act of 1934 (17 CFR §240.12b-2).
Emerging growth company [_]
If an emerging growth company,
indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised
financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [_]
Section 4 – Matters Related to
Accountants and Financial Statements
Item 4.01. Changes in Registrant’s Certifying Accountant.
As previously reported in the Current Report
on Form 8-K dated April 24, 2017, the Audit Committee (the “Committee”) of the Board of Directors of Anika Therapeutics,
Inc. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered
public accounting firm effective immediately following the filing of the Company’s Quarterly Report on Form 10-Q for the
three-month period ended March 31, 2017 with the Securities and Exchange Commission (“SEC”). The Committee also approved
the appointment of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting
firm for the fiscal year ending December 31, 2017, with such appointment of Deloitte to become effective immediately following
the filing of the Company’s Quarterly Report on Form 10-Q for the three-month period ended March 31, 2017. On May 4, 2017,
the Company filed its Quarterly Report on Form 10-Q for the three-month period ended March 31, 2017. As a result of filing such
Quarterly Report on Form 10-Q, PwC’s appointment as the Company’s independent registered public accounting firm ended,
and Deloitte’s appointment as the Company’s independent registered public accounting firm became effective.
The reports of PwC on the Company’s
consolidated financial statements for the fiscal years ended December 31, 2016 and 2015 did not contain an adverse opinion or disclaimer
of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.
During the fiscal years ended December 31,
2016 and 2015, and in the subsequent interim period through May 4, 2017, there were: (a) no disagreements with PwC on any matters
of accounting principles or practices, financial statement disclosure or auditing scope or procedure which disagreements, if not
resolved to the satisfaction of PwC, would have caused PwC to make reference to the matter in their reports on the consolidated
financial statements for such years; and (b) no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Company has provided a copy of the foregoing
disclosures to PwC and requested that PwC furnish it with a letter addressed to the SEC stating whether PwC agrees with the above
statements. A copy of PwC’s letter, dated May 5, 2017, is filed as Exhibit 16.1 to this Form 8-K.
During the two most recent fiscal years
and in the subsequent interim period through May 4, 2017, neither the Company nor anyone on its behalf has consulted with Deloitte
with respect to either (i) the application of accounting principles to a specified transaction, either completed or proposed, or
the type of audit opinion that would have been rendered on the Company’s consolidated financial statements, and neither a
written report nor oral advice was provided to the Company that was an important factor considered by the Company in reaching a
decision as to any accounting, auditing or financial reporting issue or (ii) any matter that was either the subject of a disagreement
or a reportable event, each as described in Regulation S-K Item 304(a)(1)(v).
Section 9 – Financial Statements
and Exhibits
Item 9.01 Financial Statements and Exhibits
(d) Exhibits.
16.1 Letter from PricewaterhouseCoopers
LLP regarding change in certifying accountant dated May 5, 2017.
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blank intentionally]
SIGNATURE
Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be filed on its behalf by the undersigned hereunto duly authorized.
| |
Anika Therapeutics, Inc. |
| |
|
|
| Dated: May 5, 2017 |
By: |
/s/ Sylvia Cheung |
| |
|
Sylvia Cheung |
| |
|
Chief Financial Officer |
Exhibit Index
