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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: September 28, 2000
(Date of earliest event reported: September 18, 2000)
AMERICAN MULTIPLEXER CORPORATION
(Exact name of registrant as specified in its charter)
<TABLE>
<S> <C> <C>
North Carolina 0-27921 56-2006165
(State or other jurisdiction of (Commission File Number) (IRS Employer Identification No.)
incorporation)
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575 North Pastoria Avenue, Sunnyvale, California 94086
(Address of Principal Executive Offices) (Zip Code)
(408) 730-8200
(Registrant's telephone number, including area code)
n/a
(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) Dismissal of Independent Accounting Firm
(i) Grant Thornton LLP (the "principal accountants" ), the
independent accounting firm which audited the financial statements of the
registrant for the fiscal years ended December 31, 1999 and December 31, 1998,
was dismissed by the Company on September 18, 2000.
(ii) None of the principal accountants' reports on the financial
statements of the Registrant has contained an adverse opinion or a disclaimer of
opinion, or was qualified or modified as to uncertainty, audit scope, or
accounting principles.
(iii) This action was approved by the board of directors and the
board of directors of the Registrant.
(iv) During the preceding two years and any subsequent interim
period preceding the dismissal of the principal accountants, the Registrant had
no disagreements with the principal accountants 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 the
principal accountants, would have caused it to make reference to the subject
matter of the disagreements in connection with its report.
(v) None of the kinds of events listed in paragraphs (a)(1)(v)
(A)-(D) of Regulation S-K item 304 occurred during the two most recent fiscal
years and any subsequent interim periods preceding the dismissal of the
principal accountants.
The Registrant has requested that the principal accountants furnish it with
a letter addressed to the Securities and Exchange Commission stating whether or
not it agrees with the statements included in this Item 4(a). A copy of that
letter, dated September 28, 2000, is filed as Exhibit 16.1 to this Form 8-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND
EXHIBITS.
(c) Exhibits.
16.1 Letter from Grant Thornton LLP regarding its concurrence with the
Registrant's statement regarding change of accountants.
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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.
AMERICAN MULTIPLEXER CORPORATION
By: /s/ EDWARD TAN
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Edward Tan
President
Date: September 28, 2000
