BONE CARE INTERNATIONAL INC
8-K/A, 2000-02-11
PHARMACEUTICAL PREPARATIONS
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                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                    FORM 8-K/A


                                 Current Report

                                Amendment No. 1


                       PURSUANT TO SECTION 13 OR 15(d) OF
                       THE SECURITIES EXCHANGE ACT OF 1934


                       Date of Report:  January 27, 2000
                        (Date of earliest event reported)


                               BONE CARE INTERNATIONAL, INC.
             (Exact name of Registrant as specified in its charter)


         WISCONSIN                   0-27854             39-1527471
(State or other jurisdiction of    (Commission             (IRS Employer
 Incorporation or organization)    File Number)       Identification Number)



                                One Science Court
                             Madison, Wisconsin 53711
                    (Address of principal executive offices)
                                   (ZIP Code)

                                  608-236-2500
              (Registrant's telephone number, including area code)



Item 4.        Change in Registrant's Certifying Accountant.
               ----------------------------------------------

         The purpose of this report on Form 8-K/A is to amend Bone Care
International, Inc.'s Form 8-K filed on February 2, 2000 in order to file with
the Securities and Exchange Commission a letter from KPMG LLP written in
response to the statements Bone Care made in Item 4 of the original Form 8-K.

Item 7.     Financial Statements, Pro Forma Financial
            Information and Exhibits.

              Exhibits

      Exhibit Number           Description
      --------------           -----------
            16                 Letter from KPMG LLP dated February 7, 2000




                                   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.

                                               BONE CARE INTERNATIONAL, INC.
                                               -----------------
                                               (Registrant)
Date:   February 10, 2000
                                               /s/ Richard B. Mazess
                                               -----------------
                                               Richard B. Mazess
                                               Chairman and Director


                             Exhibit Index

Exhibit
Number               Description
- -------              -----------
 16                  Letter from KPMG LLP dated February 7, 2000





                          KPMG LLP Letterhead


                                                         Exhibit 16

                                   February 7, 2000




Office of the Chief Accountant
SECPS Letter Files
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C.  20549

Ladies and Gentlemen:

We were previously principal accountants for Bone Care International, Inc.
and, under the date of August 6, 1999 we reported on the consolidated financial
statements of Bone Care International, Inc. and subsidiary as of and for the
years ended June 30, 1999 and 1998.  During the period July 1, 1999 to January
26, 2000, in connection with our review of Bone Care International Inc.'s second
quarter financial statements, we had a disagreement with management regarding
the company's method of recognizing revenue and the amount of revenue recorded.

We have read the statements of Bone Care International, Inc., included
under Item 4 of its Form 8-K dated January 27, 2000, and we agree with such
statements, except that:  1) we do not agree with the statement that on January
27, 2000, Bone Care International, Inc. (the "Registrant") dismissed KPMG LLP
("KPMG") as its independent accountant.  We were notified of our dismissal on
January 26, 2000; and 2) we are not in a position to agree or disagree with Bone
Care International, Inc.'s statement that the decision to dismiss KPMG was
approved by the Board of Directors and was not separately voted on by the Audit
Committee of the Board of Directors.

Very truly yours,



/s/   KPMG LLP



cc:  Charles W. Bishop, Ph.D.
     President
     Bone Care International

     Robert A. Beckman
     Acting Chief Financial Officer
     Bone Care International



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