-----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, SKwqzCHU5yPmykAiyA0djdcRczXrxHU/ZUc3rwdZBePRG5r/jrUNx1EA3aW5zI0/ 5LrI8exBvQ4SZcfgQmjDCg== 0000950144-00-014710.txt : 20001207 0000950144-00-014710.hdr.sgml : 20001207 ACCESSION NUMBER: 0000950144-00-014710 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20001205 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20001206 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MED WASTE INC CENTRAL INDEX KEY: 0000885195 STANDARD INDUSTRIAL CLASSIFICATION: HAZARDOUS WASTE MANAGEMENT [4955] IRS NUMBER: 650297759 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: SEC FILE NUMBER: 000-22294 FILM NUMBER: 783916 BUSINESS ADDRESS: STREET 1: 6195 NW 153RD STREET STREET 2: SUITE 324 CITY: MIAMI LAKES STATE: FL ZIP: 33014 BUSINESS PHONE: 3058198877 MAIL ADDRESS: STREET 1: 6195 N W 153RD ST STE 324 CITY: MIAMI LAKES STATE: FL ZIP: 33014 8-K/A 1 g65846e8-ka.txt MED/WASTE, INC. 1 SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. FORM 8-K/A CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of Earliest Event Reported) DECEMBER 5, 2000 ---------------- MED/WASTE, INC. ------------------------------------------------------ (Exact name of registrant as specified in its charter) DELAWARE 0-22294 65-0297759 - ---------------------------- --------------------- ------------- (State or other jurisdiction (Commission File No.) (IRS Employer of incorporation) Identification No.) 6175 NW 153RD STREET, SUITE 324, MIAMI LAKES, FL 33014 ------------------------------------------------------ (Address of principal executive office and Zip Code) Registrant's telephone number, including area code: (305) 819-8877 ---------------- NOT APPLICABLE ------------------------------------------------------------- (Former name or former address, if changed since last report) Page 1 of 3 Pages Exhibit Index on Page 2 2 Item 4. Changes in Registrant's Certifying Accountant. (a)(1) On November 16, 2000, Med/Waste, Inc. (the "Company") dismissed BDO Seidman, LLP as its independent certified public accountant. Attached, as Exhibit 16 is a letter from BDO Seidman, LLP to the Securities and Exchange Commission relating to such dismissal. Current management has appropriately addressed and resolved the internal control weaknesses for the year ended December 31, 1998 referred to by BDO Seidman, LLP. Item 7. Financial Statements and Exhibits: Exhibit:16. Letter from BDO Seidman, LLP -2- 3 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. MED/WASTE, INC., a Delaware corporation DATE: DECEMBER 5, 2000 By: /s/ GEORGE MAS ----------------------- -------------------------------------- GEORGE MAS, Vice President/Chief Financial Officer -3- EX-16 2 g65846ex16.txt LETTER FROM BDO SEIDMAN LLP 1 EXHIBIT 16 December 1, 2000 BDO SEIDMAN, LLP Accountants and Consultants International Place 100 S.E. 2nd Street, Suite 2200 Miami, Florida 33131 Telephone: (305) 381-8000 Fax: (305) 374-1135 Voice Mail: (305) 381-7832 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: We have been furnished with a copy of the response to Item 4 of the Form 8-K for the event that occurred on November 16, 2000, filed on November 20,2000 by our former client, Med/Waste, Inc. (Commission No. 0-22294). We agree with the statements made in response to that Item insofar as they relate to our Firm, except as follows: 1. Item 304(a)(1)(iv)(b) of Regulation S-B requires disclosure of events wherein the former accountant has advised the registrant that the internal accounting controls necessary for the registrant to develop reliable financial statements do not exist. In that regard, by letter dated August 26, 1999, BDO communicated to the audit committee of the registrant of the material weaknesses in internal controls for the year ended December 31,1998 in the following areas: o Appropriate level of review and approval for certain accounting entries and transactions o Adequate procedures for appropriately assessing and applying accounting principles. Very truly yours, BDO Seidman, LLP Original manually signed CC: George Mas -----END PRIVACY-ENHANCED MESSAGE-----