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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
September 25, 1996
FIRST AMERICAN SCIENTIFIC CORP.
(Exact name of registrant as specified in its charter)
NEVADA
(State or other jurisdiction of incorporation)
0-27094 88-0338315
(Commission File No.) (IRS Employer ID)
409 Grandville Street, Suite 303
Vancouver, British Columbia V6C 1T2
(Address of principal executive offices and Zip Code)
(604) 681-8656
(Registrant's telephone number, including area code)
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ITEM 4. CHANGE OF REGISTRANTS CERTIFYING ACCOUNT.
(a) At its board meeting on September 16, 1996, the Board of
Directors of the Registrant engaged William & Webster, P.S.,
Certified Public Accountants, as its independent auditor for 1996.
(b) The accounting firm of Robert Moe & Associates, P.S. was
replaced as a result of their resignation. There were no
disagreements with Robert Moe & Associates, P.S. on any matter of
accounting principles or practices, financial disclosure, or
auditing scope or procedure or any reportable events.
(c) Since inception of the Registrant, Robert Moe &
Associates's reports on the financial statements have contained no
adverse opinion or disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting principles.
(d) Robert Moe & Associates has provided a letter addressed
to the Securities and Exchange Commission stating its reason for
resignation. A copy of which is filed as "Exhibit 16" to this Form
8-K.
ITEM 7. Financial Statements and Exhibits
(b) The following exhibits are hereby made part of this
Form 8-K:
Exhibit No. 16.1 Letter from Robert Moe & Associates, P.S. to
First American Scientific Corp.
Exhibit No. 16.2 Letter from Robert Moe & Associates, P.S. to
the Securities and Exchange Commission.
SIGNATURE
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.
FIRST AMERICAN SCIENTIFIC CORP.
BY: /s/ Jack E. Lovelock,
Secretary/Treasurer, Chief Executive
Officer, Principal Accounting Officer
and Chairman of the Board of
Directors
DATED: September 26, 1996.
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ROBERT MOE & ASSOCIATES, P.S.
Certified Public Accountants
Robert E. Moe, CPA 305 IBM Building
Craig R. Swanson, CPA W. 201 North River Drive
Byron C. Walters, CPA Spokane, WA 99201
Rhonda M. Willey TEL (509) 325-4900
Darlene K. McCollum FAX (509) 325-9345
September 16, 1996
Mr. Jack Lovelock
First American Scientific Corp.
Suite 1122 - 470 Granville St.
Vancouver, B.C. V6C 1V5
Dear Mr. Lovelock:
Recently a senior staff member, who has been with us
approximately 20 years, retired. Accordingly, we have reassigned
duties and reassessed our accounting practice. We have decided
to substantially reduce our audit practice and focus primarily on
consulting and other accounting services. We will not have the
time or staff to audit the financial statements of First American
Scientific Corp.
This is to notify you that we will not be able to audit the
financial statements of First American Scientific Corp. We will
make our files available to whomever your retain and try to make
the transfer expedient and efficient.
Sincerely,
ROBERT MOE & ASSOCIATES, P.S.
/s/ Robert E. Moe
REM:sb
cc: Robert Dinning
Conrad Lysiak
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ROBERT MOE & ASSOCIATES, P.S.
Certified Public Accountants
Robert E. Moe, CPA 305 IBM Building
Craig R. Swanson, CPA W. 201 North River Drive
Byron C. Walters, CPA Spokane, WA 99201
Rhonda M. Willey TEL (509) 325-4900
Darlene K. McCollum FAX (509) 325-9345
September 18, 1996
Securities and Exchange Commission
Washington, D. C. 20459
RE: First American Scientific Corp.
We notified First American Securities Corp. on April 10, 1996
that they would need to change auditors and as part of our
professional obligation we make the following statements.
1) We are not aware of any information or facts that would
impair the integrity of management of First American
Scientific Corp.
2) We have no disagreement with management as to:
a) Accounting principles
b) Auditing procedures
c) Other similarly significant matters
3) The reason for the change of auditors is that our firm has
had a reduction and reassignment of staff.
4) We are not aware of any reason why a new auditor should not
accept the engagement.
If you have any questions, please let me know.
Sincerely,
ROBERT MOE & ASSOCIATES, P.S.
/s/ Robert E. Moe
REM:sb
cc: First American Scientific Corp.
