-----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, Leyfymc13PhtP2jlgDswoi3RoG51SnM5N1xT2fAixsR1NaXJOnJAtxWnN/C56V5K UioS3QiXJzpU3kMK+X0dgg== 0001047469-04-013716.txt : 20040427 0001047469-04-013716.hdr.sgml : 20040427 20040427140718 ACCESSION NUMBER: 0001047469-04-013716 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040331 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20040427 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ENCISION INC CENTRAL INDEX KEY: 0000930775 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 841162056 STATE OF INCORPORATION: CO FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-11789 FILM NUMBER: 04756426 BUSINESS ADDRESS: STREET 1: 4828 STERLING DR CITY: BOULDER STATE: CO ZIP: 80302 BUSINESS PHONE: 3034442600 MAIL ADDRESS: STREET 1: 4828 STERLING DR CITY: BOULDER STATE: CO ZIP: 80301 FORMER COMPANY: FORMER CONFORMED NAME: ELECTROSCOPE INC DATE OF NAME CHANGE: 19960502 8-K/A 1 a2134798z8-ka.htm 8-K/A
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K/A

Amendment 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): March 31, 2004.

ENCISION, INC.
(Exact name of Registrant as specified in its charter)

Colorado
(State or other jurisdiction
of incorporation)
  0-28604
(Commission
File Number)
  84-1162056
(IRS Employer
Identification No.)


4828 Sterling Dr., Boulder, Colorado
(Address of principal executive offices)

 

80301
(Zip Code)

Registrant's telephone number, including area code (303) 444-2600





ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

        Encision was notified by Spicer Jeffries LLP that their firm would cease providing services as accountants for Public Registrants and therefore have resigned and would cease providing their services as the Company's principal accountants effective March 31, 2004. During the period from July 15, 2003 through March 31, 2004 there were no disagreements between Encision and Spicer Jeffries on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Spicer Jeffries satisfaction, would have caused Spicer Jeffries to make reference to the subject matter of the disagreement in connection with its reports.

        Due to Spicer Jeffries' decision to cease providing services to Encision before the filing of our 10KSB for the fiscal year ended March 31, 2004, Spicer Jeffries did not issue any audit reports on our financial statements.

        On March 31, 2004 Encision's Audit Committee retained Gordon, Hughes & Banks, LLP as our principal accountant.

        Encision has not consulted with Gordon, Hughes & Banks, LLP for the two most recent fiscal years through the date of this Report regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-B.

        A letter from Spicer Jeffries LLP is attached as Exhibit 16.1 to this Form 8-K.


ITEM 7. EXHIBITS

        The exhibit index located following the signatures to this Form 8-K lists each of the exhibits filed herewith.

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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.


 

 

Encision Inc.

Date: April 27, 2004

 

/s/  
JAMES A. BOWMAN      
Name:  James A. Bowman
Title:    President & CEO

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Exhibit Index

No.

  Description
16.1   Letter from Spicer Jeffries LLP.

4




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SIGNATURES
Exhibit Index
EX-16.1 2 a2134798zex-16_1.htm EX-16.1
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Exhibit 16.1

Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

We were previously the principal accountants for Encision Inc., we have not conducted an audit of the financial statements of Encision Inc. through the date of our engagement. Spicer Jeffries LLP's professional liability insurance coverage for public reporting companies was not renewed by our previous insurance carrier and we have been unable to obtain new insurance coverage for Public Registrants. Due to this development, we resigned our appointment as principal accountants on March 31, 2004. We have read Encision Inc.'s statements included under Item 4 of its Form 8-K dated March 31, 2004, and we agree with such statements. However, we are not in a position to either agree or disagree with Encision Inc.'s statement that they have engaged new auditors.

                        /s/ SPICER JEFFRIES LLP

Greenwood Village, Colorado
March 31, 2004




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