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UNITED STATES
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 (Date of earliest event reported): December 29, 1997
IMMECOR CORPORATION
(Exact name of small business issuer as specified in its charter)
CALIFORNIA
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(State or other jurisdiction of incorporation or organization)
333-06966 68-0324628
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Commission file number (I.R.S. Employer Identification No.)
100-105 Professional Center Drive
Rohnert Park, CA 94928-2137
(Address of principal executive offices)
(707)585-3036
(Registrant's telephone number, including area code)
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
a. CHANGE OF INDEPENDENT ACCOUNTANT. On December 29, 1998, the
Registrant's Board of Directors, did not renew the contract
of L. V. Dorn II, Certified Public Accountant ("Dorn II") as
the Registrants principal independent accountant engaged to
audit the Registrant's financial statements.
The independent auditor's report of Dorn II on the consolidated
financial statements of the Registrant for the years ended December
31, 1997 and 1996, included in the Form 10-KSB for December 31,1997,
contained no adverse opinion or disclaimer of opinion and was not
qualified as to uncertainty, audit scope or accounting principle.
In connection with the Registrant's audit for the years ended
December 31, 1997 and 1996, and in the subsequent interim period prior
to DORN II' dismissal on December 29, 1998, (i) there were no
disagreements with Dorn II 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
Dorn II, would have caused Dorn II to make reference to the
subject matter on the disagreement in connection with their report and
(ii) the matters stated in item 304 (a) (iv) (B) of Regulation S-B
where applicable.
The Registrant has requested Dorn II to furnish the Registrant
with a letter addressed to the Securities and Exchange Commission
stating whether it agrees with the statement made by the Registrant
above, and if not, to state the respects in which it does not agree.
The Registrant shall provide Dorn II with a copy of this Form 8-K no
later than three (3) days before this Form 8-K is filed with the
Securities and Exchange Commission. The Registrant will request Dorn II
to provide the letter as promptly as possible so that the Registrant
can file the letter with the SEC together with the filing of this Form
8-K, see Exhibit 1.
SIGNATURE
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,
Immecor Corporation
Date: March 15, 1999 By: s/s
Name: Heinot H. Hintereder
Title: President
By: s/s
Name: Nhon K. Tran
Title: Acting Secretary
L.V. DORN II
CERTIFIED PUBLIC ACCOUNTANT
330 N. HARRISON STREET
FORT BRAGG, CA 95437
OFFICE 707-964-0866
FAX 707-964-0866
March 15, 1999
United States
Securities and Exchange Commission
Washington, D.C. 20549
I have received a copy of Form 8-K filed by Immecor Corporation on March 15,
1999 relating to change in Registrant's
Certifying Accountant.
I agree with all statements in this Form 8-K.
By: s/s
Name: L. V. Dorn II
Title: Certified Public Accountant
