-----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, AmhEkPXqZwVJBa9BsP7klmDpNAFmXcRR5l4YNSHf6pE8KU1dTZDFgCLUBJzDUWWo ZKTbxBcpamTuaOaGUIefyQ== 0001016843-99-000469.txt : 19990503 0001016843-99-000469.hdr.sgml : 19990503 ACCESSION NUMBER: 0001016843-99-000469 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 19990429 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19990430 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DYNAMIC HEALTH PRODUCTS INC CENTRAL INDEX KEY: 0000949925 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-CATALOG & MAIL-ORDER HOUSES [5961] IRS NUMBER: 341711778 STATE OF INCORPORATION: FL FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-23031 FILM NUMBER: 99607150 BUSINESS ADDRESS: STREET 1: 6950 BRYAN DAIRY ROAD STREET 2: STE 325 CITY: LARGO STATE: FL ZIP: 33777 BUSINESS PHONE: 8136280804 MAIL ADDRESS: STREET 1: 5905-A HAMPTON OAKS PARKWAY CITY: TAMPA STATE: FL ZIP: 33610 FORMER COMPANY: FORMER CONFORMED NAME: NU WAVE HEALTH PRODUCTS INC DATE OF NAME CHANGE: 19980410 FORMER COMPANY: FORMER CONFORMED NAME: DIRECT RX INC DATE OF NAME CHANGE: 19970820 8-K 1 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): April 29, 1999 DYNAMIC HEALTH PRODUCTS, INC. ----------------------------------------------------- (Exact name of registrant as specified in its charter) FLORIDA 0-23031 34-1711778 - ------------------------------- ------------ ------------------ (State or other jurisdiction of (File Number) (IRS Employer incorporation) Identification No.) 6950 BRYAN DAIRY ROAD LARGO, FLORIDA 33777 --------------------------------------- (Address of principal executive offices) Registrant's telephone number, including area code (727) 544-8866 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS. On April 29, 1999, the Company engaged Grant Thornton LLP as the Company's independent auditors for the fiscal year ended March 31, 1999, replacing the firm of Kirkland, Russ, Murphy & Tapp, CPAs, which served as the Company's independent auditors for the fiscal year ended March 31, 1998. The change was approved by the Company's audit committee. The reason for the change to a national firm was to better position the Company for access to the public capital markets. The reports of Kirkland, Russ, Murphy & Tapp, CPAs for each of the two fiscal years ended March 31, 1997 and March 31, 1998 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. The Company believes there were no disagreements with Kirkland, Russ, Murphy & Tapp, CPAs within the meaning of Instruction 4 to Item 304 of Regulation S-K on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure in connection with the audits of the Company's financial statements for the fiscal years ended March 31, 1998 and 1997 or for any subsequent interim period, which disagreements if not resolved to their satisfaction would have caused Kirkland, Russ, Murphy & Tapp, CPAs to make reference to the subject matter of the disagreements in connection with its reports. During the two most recent fiscal years and through present, there have been no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K) of the type required to be disclosed by that section. The Company has not consulted with Grant Thornton LLP regarding either (i) 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 Company's financial statements; or (ii) any matter that was either the subject matter of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K). A letter of Kirkland, Russ, Murphy & Tapp, CPAs addressed to the Securities and Exchange Commission is included as Exhibit 16 to this Form 8-K. Such letter states that such firm agrees with the statements made by the Company in this Item 4. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (c) Exhibits: 16 Letter of Kirkland, Russ, Murphy & Tapp, CPAs to the Securities and Exchange Commission included herein pursuant to the requirements of Item 304(a)(3) or Regulation S-K. 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 here unto duly authorized. DYNAMIC HEALTH PRODUCTS, INC. April 30, 1999 By: /s/ KOTHA S. SEKHARAM ------------------------------ Kotha S. Sekharam, President -----END PRIVACY-ENHANCED MESSAGE-----