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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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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) July 30, 1999
SPECTRA-PHYSICS LASERS, INC.
(Exact name of registrant as specified in its charter)
Delaware
(State or other jurisdiction of incorporation)
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000-23461 77-0264342
(Commission File Number) (I.R.S. Employer Identification No.)
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1335 Terra Bella Avenue
Mountain View, CA 94043
(Address of principal executive offices) (Zip Code)
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(650) 961-2550
(Registrant's telephone number, including area code)
Not Applicable
(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant
(a) Previous independent accountants
(i) On July 30, 1999 Spectra-Physics Lasers, Inc. dismissed
PricewaterhouseCoopers LLP as its independent accountants. Upon the
recommendation of the Registrant's audit committee, the Registrant's Board of
Directors approved the decision to change independent accountants.
(ii) The reports of PricewaterhouseCoopers LLP on the financial statements
for the past two fiscal years contained no adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope or
accounting principle.
(iii) In connection with its audits for the two most recent fiscal years
and through July 30, 1999, there have been no disagreements with
PricewaterhouseCoopers LLP 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 PricewaterhouseCoopers LLP
would have caused them to make reference thereto in their report on the
financial statements for such years.
(iv) During the two most recent fiscal years and through July 30, 1999,
there have been no reportable events (as defined in Regulation S-K Item
304(a)(1)(v)).
(v) The Registrant has requested that PricewaterhouseCoopers LLP furnish it
with a letter addressed to the Commission stating whether or not it agrees with
the above statements. A copy of such letter, dated August 6, 1999, is filed as
Exhibit 16 to this Form 8-K.
(b) New independent accountants
(i) The Registrant engaged Arthur Andersen LLP as its new independent
accountants as of July 30, 1999. During the two most recent fiscal years and
through July 30, 1999, the Registrant has not consulted with Arthur Andersen LLP
regarding (i) either the application of accounting principles to a specified
transaction, either completed or proposed; or the type of audit opinion that
might be rendered on the Registrant's financial statements, and in which either
a written report was provided to the Registrant or oral advise was provided that
Arthur Andersen LLP concluded was an important factor considered by the
Registrant in reaching a decision as to the accounting, auditing or financial
reporting issue; or (ii) any matter that was either the subject of a
disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K
and the related instructions to Item 304 of Regulation S-K, or a reportable
event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
Item 7. Financial Statements and Exhibits
(c) Exhibits
16 Letter to the Securities and Exchange Commission from
PricewaterhouseCoopers LLP dated August 6, 1999.
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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 thereunto duly authorized.
SPECTRA-PHYSICS LASERS, INC.
By: /s/ PATRICK L. EDSELL
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Chairman, President, and Chief Executive Officer
August 6, 1999
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INDEX TO EXHIBITS
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Sequentially
Exhibit Numbered
Number Description Page
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16 Letter to the Securities and Exchange
Commission from PricewaterhouseCoopers LLP
dated August 6, 1999.
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EXHIBIT 16
August 6, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Spectra-Physics Lasers, Inc. (copy
attached), which we understand will be filed with the Commission, pursuant to
Item 4 of Form 8-K, as part of the Company's Form 8-K report dated August 6,
1999. We agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
