PURADYN FILTER TECHNOLOGIES INC
8-K/A, 1999-02-10
MOTOR VEHICLE PARTS & ACCESSORIES
Previous: SUPERIOR TELECOM INC, 8-K, 1999-02-10
Next: SUPERIOR SUPPLEMENTS INC, 10QSB, 1999-02-10



                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549


                                   Form 8-K/A

                                 CURRENT REPORT

                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934

                                     ------


Date of Report (Date of earliest event reported)  February 9, 1999
                                                  ----------------


                    Puradyn Filter Technologies Incorporated
- --------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)


          Delaware                  0-29192                    14-1708544
- --------------------------------------------------------------------------------
(State or other jurisdiction      (Commission               (I.R.S. Employer   
      of incorporation)           File Number)             Identification No.)  
                                               

3020 High Ridge Road, Suite 100, Boynton Beach, Florida    33426
- --------------------------------------------------------------------------------
(Address of principal executive offices)                (Zip Code)


Registrant's telephone number, including area code:   (561) 547-9499
- --------------------------------------------------------------------------------


- --------------------------------------------------------------------------------
          (Former name or former address, if changed since last report)



<PAGE>


ITEM 4.  Changes in Registrant's Certifying Accountant.

On January 6, 1999, the Company dismissed its independent certified accountant,
Richard A. Eisner & Company, LLP. The opinion of the Richard A. Eisner &
Company, LLP on the financial statements of the Company for each of the years
ended December 31, 1997 and 1996 did not contain any disclaimer of opinion or
qualification or modification as to audit scope, or accounting principles,
however their report included a paragraph as to the uncertainty of the company's
ability to continue as a going concern.

During the two years ended December 31, 1997 and the subsequent interim period
preceding the dismissal, there were no disagreements with Richard A. Eisner &
Company, LLP on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure.

Also, on January 8, 1999, the Company appointed Durland & Company as its new
independent certified accountant. Both the dismissal of Richard A. Eisner &
Company, LLP and the appointment of Durland & Company were approved by the
Company's Board of Directors.


Item 7 -Financial Statements and Exhibits.

(c)      Exhibit
               (1) Letter from Richard A. Eisner & Company, LLP dated February
8, 1999.

                                       2
<PAGE>

                                    SIGNATURE


         Pursuant to the requirements of the Securities and Exchange Act of
1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.

                    PURADYN FILTER TECHNOLOGIES INCORPORATED




                                    By:   /s/ Alan S. Sandler
                                          ------------------------------
                                              Alan S. Sandler, President


February 9, 1999



                                       3
                        


                                                Richard A. Eisner & Company, LLP
- --------------------------------------------------------------------------------
                                                     Accountants and Consultants


February 8, 1999


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549


Gentlemen:

We were advised by Puradyn Filter Technologies Incorporated on February 8, 1999
that they filed a Form 8-K regarding change in accountants.

We have read Item 4 of Form 8-K, which was provided to us by Puradyn Filter
Technologies Incorporated and are in agreement with the statements contained
therein. We have no basis to agree or disagree with respect to the statements
regarding the engagement of Durland & Company.


Very truly yours,


/s/ Richard A. Eisner & Company, LLP
- ------------------------------------
Richard A. Eisner & Company, LLP





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