SUNSTAR HEALTHCARE INC
8-K, 1996-09-04
OFFICES & CLINICS OF DOCTORS OF MEDICINE
Previous: LANVISION SYSTEMS INC, 10-Q, 1996-09-04
Next: POTTERS FINANCIAL CORP, S-8, 1996-09-04



               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:  August 27, 1996
                (Date of earliest event reported)



                    SunStar Healthcare, Inc.
     (Exact name of registrant as specified in its charter)



Delaware                 1-14382             59-3361076
(State or other     (Commission File Number) (IRS Employer
jurisdiction of                              identification No.)
incorporation or
organization)


        521 East State Road 434, Longwood, Florida 32750
       (Address of principal executive offices, zip code)

                         (407) 339-4997
      (Registrant's telephone number, including area code)

       231 East New Haven Avenue, Melbourne, Florida 32901
  (Former name or former address, if changed since last report)













Item 4.  Changes in Registrant's Certifying Accountants.

Richard A. Eisner & Company, LLP, was previously the principal
accountant for SunStar Healthcare, Inc.  On August 27, 1996, that
firm's appointment as principal accountant was terminated and
KPMG Peat Marwick, LLP, was engaged as principal accountant.  The
decision to change accounts was approved by the Board of
Directors.

In connection with the audits of the two fiscal years ended July
31, 1995, and the subsequent interim period through August 27,
1996, there were no disagreements with Richard A. Eisner &
Company, LLP, on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or
procedures, which disagreements if not resolved to their
satisfaction would have caused the to make reference in
connection with their opinion to the subject matter of the
disagreement.

The audit report of Richard A. Eisner & Company, LLP, on the
consolidated financial statements of SunStar Healthcare, Inc. and
subsidiaries as of and for the years ended July 31, 1995 and
1994, did not contain any adverse opinion or disclaimer of
opinion, nor were they qualified or modified as to uncertainty,
audit scope, or accounting principles.  A letter from Richard A.
Eisner & Company, LLP, is attached as Exhibit A.



























                           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.

SUNSTAR HEALTHCARE, INC.
(Registrant)



Date:  August 27, 1996             By:/s/Warren D. Stowell
                                      Warren D. Stowell
                                      President/CEO







































                          EXHIBIT 99.1



August 29, 1996



Securities and Exchange Commission
Washington, DC  20549

Re:  SunStar Healthcare, Inc.

Ladies and Gentlemen:

We have read Item 4 of the current report on Form 8-K dated
August 27, 1996 and are in agreement with the statements
contained therein except for matters relating to KPMG Peat
Marwick, LLP as to which we have no knowledge.


Very truly yours,


Richard A. Eisner & Company, LLP




© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission