-----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, TJ1ismRYJ9XTZyTOoWBwoQpqMxNqim/QDxoj1kVSGdKtGvL04n1aOxdQ2O/C3LeX XqtncVsNK2kN5xB9O3WjkQ== 0000914317-02-000963.txt : 20020909 0000914317-02-000963.hdr.sgml : 20020909 20020909144823 ACCESSION NUMBER: 0000914317-02-000963 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020909 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020909 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNIGENE LABORATORIES INC CENTRAL INDEX KEY: 0000352747 STANDARD INDUSTRIAL CLASSIFICATION: MEDICINAL CHEMICALS & BOTANICAL PRODUCTS [2833] IRS NUMBER: 222328609 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-16005 FILM NUMBER: 02759493 BUSINESS ADDRESS: STREET 1: 110 LITTLE FALLS RD CITY: FAIRFIELD STATE: NJ ZIP: 07004-2193 BUSINESS PHONE: 9738820860 MAIL ADDRESS: STREET 1: 110 LITTLE FALLS RD CITY: FAIRFIELD STATE: NJ ZIP: 07004-2193 8-K 1 form8k-46761_9902.txt 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) August 30, 2002 UNIGENE LABORATORIES, INC. (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER) DELAWARE 0-16005 22-2328609 (STATE OR OTHER JURISDICTION (COMMISSION (I.R.S. EMPLOYER OF INCORPORATION) FILE NUMBER) IDENTIFICATION NO.) 110 LITTLE FALLS ROAD FAIRFIELD, NEW JERSEY 07004 (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE) REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE (973) 882-0860 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT On August 30, 2002, Unigene Laboratories, Inc. (the "Company"), decided to terminate the appointment of KPMG LLP ("KPMG") as its independent accountants. The Company's Audit Committee and Board of Directors participated in and approved the decision to change independent accountants. The audit reports of KPMG on the financial statements of the Company as of and for the fiscal years ended December 31, 2001 and 2000, did not contain any adverse opinion or disclaimer of opinion, nor were the audit reports qualified or modified as to uncertainty, audit scope, or accounting principles, except as follows: KPMG's independent auditor's reports covering Unigene's 2001 and 2000 financial statements include an explanatory paragraph which state " Unigene has suffered recurring losses from operations and has a working capital deficiency which raise substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty." During the Company's two most recent fiscal years ended December 31, 2001 and 2000 and through the date hereof, there were no disagreements with KPMG on any matter of accounting principle or practice, financial statement disclosure, or auditing scope or procedure which, if not resolved to KPMG's satisfaction, would have caused KPMG to make reference to the subject matter of such disagreement in connection with their reports on the Company's consolidated financial statements for such years. None of the reportable events described under Item 304(a)(1)(v) of Regulation S-K occurred within the Company's two most recent fiscal years and the subsequent interim period through the date of this Form 8-K. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (c) Exhibits. Exhibit 16.1: Letter dated September 6, 2002, from KPMG LLP to the Securities and Exchange Commission regarding change in certifying accountants. 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. UNIGENE LABORATORIES, INC. /s/ Warren P. Levy --------------------------- Date: September 9, 2002 By: Warren P. Levy President (Chief Executive Officer) EX-16 3 exhibit16-1.txt Exhibit 16.1 September 6, 2002 Securities and Exchange Commission Washington, DC 20549 Ladies and Gentlemen: We were previously principal accountants for Unigene Laboratories, Inc. and, under the date of March 29, 2002, except as to the last paragraph of Note 7, which is as of April 9, 2002, we reported on the financial statements of Unigene Laboratories, Inc. as of and for the years ended December 31, 2001 and 2000. On August 30, 2002, our appointment as principal accountants was terminated. We have read Unigene Laboratories, Inc.'s statements included under Item 4 of its Form 8-K dated August 30, 2002, and we agree with such statements, except that we are not in a position to agree or disagree with Unigene Laboratories, Inc.'s statement that the Company's Audit Committee and Board of Director's participated in and approved the decision to change independent accountants. Very truly yours, /s/ KPMG LLP -----END PRIVACY-ENHANCED MESSAGE-----