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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
(AMENDMENT NO. 1)
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): August 17, 1999
COMMODORE APPLIED TECHNOLOGIES, INC.
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(Exact name of registrant as specified in its charter)
Delaware 1-11871 11-3312952
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(State or other (Commission (I.R.S. Employer
jurisdiction File Number) Identification No.)
of incorporation)
150 East 58th Street, Suite 3400
New York, New York 10155
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(Address of principal executive offices)
Registrant's telephone number, including area code: (212) 308-5800
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CURRENT REPORT ON FORM 8-K/A
COMMODORE APPLIED TECHNOLOGIES, INC.
AUGUST 17, 1999
This Amendment No. 1 amends Item 4 and Exhibit 16 of the Current Report on Form
8-K dated August 17, 1999 (the "Current Report"), of Commodore Applied
Technologies, Inc. ("Applied"), a Delaware corporation, filed with the
Securities and Exchange Commission on August 23, 1999, relating to Applied's
termination of its former auditors, PricewaterhouseCoopers, LLP ("PwC"), to
include the information set forth below:
Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a)(1)(i) The Registrant terminated its former auditors,
PricewaterhouseCoopers, LLP ("PwC"), on August 17,
1999.
(ii) During the Registrant's past two fiscal years, PwC's
report on the Registrant's financial statements
neither contained any adverse opinions or
disclaimers of opinions nor were qualified or
modified as to uncertainty, audit scope or
accounting principles, except that PwC's auditors
report on the Registrant's consolidated financial
statements for the year ended December 31, 1998
contained an explanatory paragraph relating to the
Registrant continuing as a going concern due to the
Registrant's recurring losses from operations and
net cash outflows from operations.
(iii) The decision to terminate its relationship with PwC
was approved by the Board of Directors of the
Registrant.
(iv) In connections with its audits for the past two
fiscal years and through August 17, 1999, there were
no disagreements with PWC on any matter of
accounting principles or practices, financial
statement disclosure or auditing scope or procedure,
which disagreements, if not resolved to the
satisfaction of PwC, would have caused it to make
reference to the subject matter of the disagreements
in connection with its reports.
(a)(2) Pursuant to action approved by the Registrant's
Board of Directors, the Registrant retained
Tanner+Co. ("Tanner") as its auditors as of August
17, 1999.
(a)(3) The Registrant provided PwC with the above
disclosures prior to filing this Current Report on
Form 8-K with the Commission, and is filing herewith
PwC's response to those disclosures pursuant to Item
304(a)(3) of Regulation S-K.
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Exhibit No. 16
August 23, 1999
Securities and Exchange Commission 450 5th Street, N.W.
Washington, DC 20549
Commissioners:
We have read the statements made by Commodore Applied Technologies, Inc. (copy
attached), which will be filed with the Commission, pursuant to Item 4 of From
8-K, as part of the Company's Form 8-K to be filed on or about August 23, 1999.
We agree with the statements concerning our Firm in such Form 8-K, except we
have no basis for commenting on the statement made in Item 4 (a)(1)(iii).
Very truly yours,
Pricewaterhouse Coopers LLP
Philadelphia, Pennsylvania
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this Current Report to be signed on its
behalf by the undersigned hereunto duly authorized.
COMMODORE APPLIED TECHNOLOGIES, INC.
By: /s/ William E. Ingram
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William E. Ingram
Vice President and Controller
Date: September 1, 1999
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