SPECTRX, INC.

-----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, Eq3mOk7GQ6ns9TjKttsHDlRBpU2LjLPH2G3mqOu4TB7aZ0ler4v2A0vGUwP2CyFM cmfVEAGsfleIr2orGGsg5g== 0000950144-02-006539.txt : 20020614 0000950144-02-006539.hdr.sgml : 20020614 20020614141342 ACCESSION NUMBER: 0000950144-02-006539 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020612 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020614 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SPECTRX INC CENTRAL INDEX KEY: 0000924515 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 582029543 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-22179 FILM NUMBER: 02679277 BUSINESS ADDRESS: STREET 1: 6025 A UNITY DRIVE CITY: NORCROSS STATE: GA ZIP: 30071 BUSINESS PHONE: 7702428723 MAIL ADDRESS: STREET 1: 6025 A UNITY DRIVE CITY: NORCROSS STATE: GA ZIP: 30071 8-K 1 g76862e8vk.htm SPECTRX, INC. SPECTRX, INC.

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): June 14, 2002 (June 12, 2002)

SPECTRX, INC.
(Exact Name of Registrant as Specified in Its Charter)


Delaware (State or Other Jurisdiction of Incorporation)		0-22179 (Commission File Numbers)		58-2029543 (I.R.S. Employer Identification Nos.)


6025A Unity Drive Norcross, Georgia (Address of Principal Executive Offices)		30071 (Zip Code)

Registrants’ Telephone Number, Including Area Code: (770) 242-8723

(Former Name or Former Address, if Changed Since Last Report)

Item 4. Changes in Registrant’s Certifying Accountants.

     On June 12, 2002, the audit committee of the board of directors of SpectRx, Inc. voted to dismiss its independent public accountants, Arthur Andersen LLP, effective immediately. On June 12, 2002, the audit committee of the board of directors voted to engage the services of Ernst & Young LLP to serve as SpectRx’s independent public accountants for its 2002 fiscal year, effective immediately.

     Arthur Andersen’s reports on SpectRx’s consolidated financial statements for each of the past two fiscal years did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

     During SpectRx’s two most recent fiscal years and through the date hereof, there were no disagreements with Arthur Andersen on any matter of accounting principle or practice, financial statement disclosure, or auditing scope or procedure which, if not resolved to Arthur Andersen’s satisfaction, would have caused Arthur Andersen to make reference to the subject matter in connection with Arthur Andersen’s report on SpectRx’s consolidated financial statements for such years; and there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

     SpectRx provided Arthur Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16.1 is a copy of Arthur Andersen’s letter, dated June 14, 2002, stating its agreement with such statements.

     During SpectRx’s two most recent fiscal years and through the date hereof, SpectRx did not consult Ernst & Young with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on SpectRx’s consolidated financial statements, or any other matters or reportable events as set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K.

Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.


	(a)		Financial Statements of Business Acquired. Not applicable.

	(b)		Pro Forma Financial Information. Not applicable.

	(c)		Exhibits.

The following exhibits are filed with this report:


Exhibit No.		Exhibit Description

16.1		Letter from Arthur Andersen LLP to the Securities and Exchange Commission, dated June 14, 2002, regarding change in certifying accountant.

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.


		SPECTRX, INC.

	By:	/s/ THOMAS H. MULLER Thomas H. Muller Executive Vice President and Chief Financial Officer



Date: June 14, 2002

EXHIBIT INDEX


Exhibit No.		Exhibit Description

16.1		Letter from Arthur Andersen LLP to the Securities and Exchange Commission, dated June 14, 2002, regarding change in certifying accountant.

EX-16.1 3 g76862exv16w1.txt CHANGE IN CERTIFYING ACCOUNTANT EXHIBIT No. 16.1 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, NW Washington, D.C. 20549 June 14, 2002 Dear Sir/Madam: We have read the first three paragraphs of Item 4 included in the Form 8-K dated June 14, 2002 of SpectRx, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, /s/ Arthur Andersen LLP cc: Mr. Thomas H. Muller Chief Financial Officer SpectRx, Inc. -----END PRIVACY-ENHANCED MESSAGE-----


	On June 12, 2002, the audit committee of the board of directors of SpectRx, Inc. voted to dismiss its independent public accountants, Arthur Andersen LLP, effective immediately. On June 12, 2002, the audit committee of the board of directors voted to engage the services of Ernst & Young LLP to serve as SpectRx’s independent public accountants for its 2002 fiscal year, effective immediately.

	Arthur Andersen’s reports on SpectRx’s consolidated financial statements for each of the past two fiscal years did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

	During SpectRx’s two most recent fiscal years and through the date hereof, there were no disagreements with Arthur Andersen on any matter of accounting principle or practice, financial statement disclosure, or auditing scope or procedure which, if not resolved to Arthur Andersen’s satisfaction, would have caused Arthur Andersen to make reference to the subject matter in connection with Arthur Andersen’s report on SpectRx’s consolidated financial statements for such years; and there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

	SpectRx provided Arthur Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16.1 is a copy of Arthur Andersen’s letter, dated June 14, 2002, stating its agreement with such statements.

	During SpectRx’s two most recent fiscal years and through the date hereof, SpectRx did not consult Ernst & Young with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on SpectRx’s consolidated financial statements, or any other matters or reportable events as set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K.