8-K 1 d60320_8-k.txt FORM 8-K UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 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) July 29, 2004 BIOCORAL, INC. (Exact Name of Registrant as Specified in Charter) Delaware 000-23512 33-0601504 (State or Other Jurisdiction (Commission (IRS Employer of Incorporation) File Number) Identification No.) 38 rue Anatole, Levallois Perret Cedex, France 92594 Address of Principal Executive Offices (Zip Code) Registrant's telephone number, including area code 011-3314-757-9843 Not Applicable (Former Name or Former Address, if Changed Since Last Report) Item 4. Changes In Registrant's Certifying Accountant. Effective as of July 29, 2004, Biocoral, Inc. (the "Registrant") engaged Most & Company, LLP, to act as the new principal independent accountant for the Registrant and its subsidiaries. This engagement was recommended and approved by the Registrant's board of directors, as of July 20, 2004. During the two most recent fiscal years, and the interim periods preceding the engagement, the Registrant has not consulted Most & Company, LLP regarding any of the matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-B. SIGNATURES Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this Current Report to be signed on its behalf by the undersigned hereto duly authorized. BIOCORAL, INC. Date: August 5, 2004 By: /s/ Nasser Nassiri ---------------------- -------------------------------- Nasser Nassiri Chief Executive Officer and Chairman