-----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, S7tMPYYPQP2Kyyen8bBuV3FDPLPU+5oOwnUo+qYkLu1N5cEPOm9CTId5NFYmuP6F 55+ciY95D1bSsnske8vy5g== 0001079974-02-000559.txt : 20021127 0001079974-02-000559.hdr.sgml : 20021127 20021127124418 ACCESSION NUMBER: 0001079974-02-000559 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20021125 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20021127 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HELIX BIOMEDIX INC CENTRAL INDEX KEY: 0000831749 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 912099117 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 033-20897 FILM NUMBER: 02842735 BUSINESS ADDRESS: STREET 1: 22122 20TH AVE SE CITY: BOTHELL STATE: WA ZIP: 98021 BUSINESS PHONE: 425 402 8400 MAIL ADDRESS: STREET 1: 22122 20TH AVE SE CITY: BOTHELL STATE: WA ZIP: 98021 FORMER COMPANY: FORMER CONFORMED NAME: CARIBBEAN ACQUISTIONS INC DATE OF NAME CHANGE: 19880725 FORMER COMPANY: FORMER CONFORMED NAME: CARTEL ACQUISITIONS INC DATE OF NAME CHANGE: 19890718 8-K 1 helix8k_11272002.txt REPORT CHANGE OF AUDITOR 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) November 25 , 2002 ------------------ HELIX BIOMEDIX, INC. - -------------------------------------------------------------------------------- (Exact Name of Registrant as Specified in Charter) Delaware 33-20897-D 91-2099117 - -------------------------------------------------------------------------------- (State or Other Jurisdiction (Commission IRS Employer of Incorporation) File Number) Identification No.) 22122 20th Ave. SE #148, Bothell, WA 98021 - -------------------------------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) Registrant's telephone number, including area code (425) 402-8400 --------------- Item 4. Changes in Registrant's Certifying Accountant On November 25, 2002, Helix BioMedix, Inc. ("the Company") was informed by its independent auditors, Comiskey & Company, P.C., that it would not stand for reappointment due to the current AICPA Public Company Practice Section rules requiring audit partner rotation every seven years. Comiskey & Company ("Comiskey") does not have an additional audit partner available to provide audit services to the Company and accordingly Comiskey and Company will resign as the Company's independent auditors effective for the December 31, 2002 Form 10-KSB. The Company's Audit Committee has selected KPMG as the new independent auditor for the Company. During the Company's two most recent fiscal years and the subsequent interim period through the date of this Report, there were no disagreements between the Company and Comiskey on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Comiskey's satisfaction, would have caused Comiskey to make reference to the subject matter of the disagreement in connection with its reports; and there were no reportable events as listed in Item 304 (a)(1)(v) of Regulation S-X. Comiskey's audit reports on the Company's financial statements for the past two years did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. The Company has provided Comiskey with a copy of the foregoing disclosures. A letter from Comiskey is attached hereto as Exhibit 16.1, indicating its concurrence with the disclosures provided. Item 7. Financial Statements and Exhibits (c) Exhibits 16.1 Letter from Comiskey and Company regarding its concurrence or disagreement with the statements made in this report. 2 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. HELIX BIOMEDIX, INC. Date: November 27, 2002 /s/ R. Stephen Beatty ----------------- -------------------------------- Name: R. Stephen Beatty Title: President and Chief Executive Officer 3 EX-16.1 3 helixex1618k_11272002.txt LETTER FROM AUDITOR REGARDING CHANGE OF CPA. EXHIBIT 16.1 LETTERHEAD OF COMISKEY & COMPANY November 25, 2002 Securities and Exchange Commission 450 Fifth Street N.W. Washington, D.C. 20549 Re: Helix BioMedix, Inc. File No. 33-20897-D Dear Sirs: We have read the disclosures made in Item 4 of the report on Form 8-K of Helix BioMedix, Inc. (the "8-K Report") dated November 25, 2002, and agree with the statements contained therein. Very truly yours, COMISKEY & COMPANY PROFESSIONAL CORPORATION By: /s/ Jennifer Maliar ------------------------- Jennifer Maliar, C.P.A. -----END PRIVACY-ENHANCED MESSAGE-----