-----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, AfRpbIT7lp418RDFZxcLEj+YycT+PvGrE0o/7vESSGlttSBOA6QCJ0H5Pf4JT8cW cAiD0m72SBfMhHDZgnHHSA== 0000936392-99-000831.txt : 19990719 0000936392-99-000831.hdr.sgml : 19990719 ACCESSION NUMBER: 0000936392-99-000831 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19990709 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19990716 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SYNTHETIC BLOOD INTERNATIONAL INC CENTRAL INDEX KEY: 0000034956 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH [8731] IRS NUMBER: 223067701 STATE OF INCORPORATION: NJ FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 002-31909 FILM NUMBER: 99665851 BUSINESS ADDRESS: STREET 1: 2685 CULVER AVE CITY: KETTERING STATE: OH ZIP: 45429 BUSINESS PHONE: 9372986070 MAIL ADDRESS: STREET 1: 2685 CULVER AVE STREET 2: SUITE 400 CITY: KETTERING STATE: OH ZIP: 45429 FORMER COMPANY: FORMER CONFORMED NAME: SINEQUANON CORP DATE OF NAME CHANGE: 19901219 FORMER COMPANY: FORMER CONFORMED NAME: FEDERATED FRANCHISES INC DATE OF NAME CHANGE: 19760907 FORMER COMPANY: FORMER CONFORMED NAME: RUDOMINER DAVID & ASSOCIATES INC DATE OF NAME CHANGE: 19690316 8-K 1 FORM 8-K DATED 7-9-99 1 UNITED STATES 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): July 9, 1999 SYNTHETIC BLOOD INTERNATIONAL, INC. (Exact name of registrant as specified in its charter) NEW JERSEY 2-31909 22-3067701 (State or other jurisdiction (Commission (I.R.S. Employer of incorporation) File Number) Identification No.) 2685 CULVER AVENUE KETTERING, OHIO 45429 (Address of principal executive offices, including Zip Code) 937-298-6070 (Registrant's telephone number, including area code) 2 Item 4. Changes in Registrant's Certifying Accountant (a). Previous independent accountants On July 9, 1999 the Company dismissed Deloitte & Touche LLP as its independent accountants effective as of the Company's fiscal year ended April 30, 1999. The Registrant's Board of Directors participated in and approved the decision to change independent accountants. The reports of Deloitte & Touche LLP on the financial statements for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified as to audit scope or accounting principle. These reports were modified to include an explanatory paragraph regarding an uncertainty as to the Company's ability to continue as a going concern. In connection with its audits for the two most recent fiscal years and through July 9, 1999 there have been no disagreements with Deloitte & Touche LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Deloitte & Touche LLP would have caused them to make reference thereto in their reports on the financial statements for such years. In connection with its audits for the two most recent fiscal years and through July 9, 1999, there were no reportable events (as defined in Regulations S-K Item 304(a)(1)(v)). The Registrant has requested that Deloitte & Touche LLP furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated July 13, 1999 is filed as Exhibit 16 to this Form 8-K. (b). New independent accountants On July 9, 1999, the Company selected Grant Thornton LLP to act as its independent accountants effective as of the Company's fiscal year ended April 30, 1999. During the two most recent fiscal years and through July 9, 1999, the Registrant has not consulted with Grant Thornton LLP regarding the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Registrant's financial statements. Item 7. Financial Statements and Exhibits 2 3 The following exhibits are filed as part of this Current Report on Form 8-K:
Exhibit Number Exhibit - --------- -------- 16 Letter from Deloitte & Touche LLP to the SEC dated July 13, 1999.
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. Date: July 14, 1999 SYNTHETIC BLOOD INTERNATIONAL, INC. By: /s/ David H. Johnson -------------------------- David H. Johnson Chief Financial Officer 3 4 INDEX TO EXHIBITS
Sequentially Numbered Page ---- 16 Letter from Deloitte & Touche LLP to the SEC dated July 13, 1999. 5
4 EX-16 2 EXHIBIT 16 1 EXHIBIT 16 July 13, 1999 Securities and Exchange Commission Mail Stop 11-3 450 5th Street, N.W. Washington D.C. Dear Sirs/Madams: We have read and agree with the comments in Item 4 of Form 8-K of Synthetic Blood International, Inc. dated July 9, 1999. Yours truly, /s/ Deloitte & Touche LLP 5 -----END PRIVACY-ENHANCED MESSAGE-----