COMPUTERIZED THERMAL IMAGING INC
8-K/A, 1999-08-25
SEARCH, DETECTION, NAVAGATION, GUIDANCE, AERONAUTICAL SYS
Previous: MEMBERWORKS INC, 10-K, 1999-08-25
Next: CWABS INC, 8-K, 1999-08-25





               SECURITIES AND EXCHANGE COMMISSION

                     Washington, D.C. 20509

                           FORM 8-K/A

                         CURRENT REPORT

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

                          August 17, 1999
                          -------------
                         Date of Report
               (Date of Earliest Event Reported)

                 COMPUTERIZED THERMAL IMAGING, INC.
                 -------------------------------
     (Exact Name of Registrant as Specified in its Charter)

        Nevada                     000-23955                   87-0458721
        --------                       -------                  ----------
(State or other juris-          (Commission File No.)       (IRS Employer
diction of incorporation)                                    I.D. No.)

                  476 Heritage Park Boulevard, Suite 210
                         Layton, Utah 84041
                ---------------------------------
              (Address of Principal Executive Offices)

                         (801) 776-4700
                         --------------
                 Registrant's Telephone Number

                              N/A
                              ---
        (Former Name and Address of Principal Executive Offices)

Item 1.   Changes in Control of Registrant.

          None; not applicable.

Item 2.   Acquisition or Disposition of Assets.

          None; not applicable.

Item 3.   Bankruptcy or Receivership.

          None; not applicable.

Item 4.   Changes in Registrant's Certifying Accountant.

          Ham, Langston & Brezina, L.L.P., Certified Public Accountants, of
Houston, Texas, audited Computerized Thermal Imaging, Inc.'s (the "Company")
consolidated balance sheet as of June 30, 1998 and the related statements of
operations, stockholders' deficit, and cash flows for the years ended June 30,
1998 and 1997, and for the period from inception, June 10, 1987, to June 30,
1998; these financial statements accompanied the Company's Form SB-2
Registration Statement, as amended, filed with the Securities and Exchange
Commission, and declared effective January 8, 1999.  The report of Ham,
Langston & Brezina on such financial statements, dated October 26, 1998, did
not contain any adverse opinion or disclaimer of opinion, and with the
exception of a "going concern" qualification because of the Company's
dependence on outside sources of financing for continuation of operations, was
not qualified or modified as to uncertainty, audit scope or accounting
principles.  Ham, Langston & Brezina was dismissed on or about August 17,
1999.

           Jones, Jensen & Company L.L.C., Certified Public Accountants of
Salt Lake City, Utah, were engaged by the Company on August 17, 1999, pursuant
to recommendation of the Company's Board of Directors, to audit the financial
statements of the Company for its fiscal year ended June 30, 1999.

           There were no disagreements between the Company and Ham, Langston &
Brezina, whether resolved or not resolved, on any matter of accounting
principles or practices, financial statement disclosure or auditing
scope or procedure, which, if not resolved, would have caused them to make
reference to the subject matter of the disagreement in connection with their
reports.

           The Company has provided Ham, Langston & Brezina with a copy of
the disclosure provided under this caption of this Report, and advised it
to provide the Company with a letter addressed to the Securities and
Exchange Commission as to whether it agrees or disagrees with the disclosures
made herein. Such response is filed with this amended Form 8-K as Exhibit 16.

Item 5.   Other Events.

          None; not applicable.

Item 6.   Resignations of Company 's Directors.

         None; not applicable.

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

          (a)  Financial Statements

          None; not applicable.

          (b)   Exhibits

Number            Description
- --------          -----------

  16              Letter regarding change in certifying accountants


Item 8.   Change in Fiscal Year.

         None; not applicable.


                           SIGNATURES

          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.

                              COMPUTERIZED THERMAL IMAGING, INC.

Date: 8/25/99                 By:/s/David A. Packer
     ---------                   --------------------------------------
                               David A. Packer
                                    President


HAM,                                               11550 fuqua, Suite 475
 LANGSTROM                                         Houston, TX 770034
   BREZINA, L.L.P.                                 Bus: 281/481-1040
Certified Public Accountants                       Fax: 281/481-8485
______________________________________________________________________________



August 23, 1999

Securities and Exchange Commission
Washington, D. C. 20549

Ladies and Gentlemen:

We were previously principal accountants for Computerize Thermal Imaging, Inc.
and under the date October 26, 1998 we reported on the consolidated financial
statements of Computerized Thermal Imaging, Inc. as of June 30, 1998 and 1997
and for the years then ended. On August 17, 1999 our appointment as principal
accountants was terminated.  We have read Computerized Thermal Imaging, Inc.'s
statements included under Item 4 of its 8-K dated August 23, 1999.  We agree
with such  statements, except that we are not in a position to agree or
disagree with Computerized Thermal Imaging, Inc.'s statement that the change
was recommended by the Company's board of directors.


Very truly yours,


/s/ Ham, Langstron & Brezina, L.L.P.

Ham, Langstrom & Brezina, L.L.P.


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