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) April 21, 2000
U. S. Laboratories Inc.
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(Exact name of registrant as specified in charter)
Delaware 0-25339 33-0586167
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(State or other jurisdiction (File Number) (IRS Identification No.)
(Commission Employer
of incorporation)
7895 Convoy Court
Suite 18
San Diego, California 92111
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (858) 715-5800
(Former name or former address, if changed since last report.)
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Item 4. Changes In Registrant's Certifying Accountants
On April 21, 2000, the Board of Directors of U. S. Laboratories Inc.
(the "Company") dismissed Singer Lewak Greenbaum & Goldstein LLP ("Singer") as
its principal accountants. Singer's reports on the Company's financial
statements for each of the preceding two fiscal years ended December 31, 1998
and 1999, were unqualified. During those fiscal years, and in the period since
January 1, 2000, there were no disagreements between the Company and Singer on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope of procedures, which disagreements, if not
resolved to the satisfaction of Singer, would have caused it to make reference
to the subject matter of the disagreements in its reports.
On April 21, 2000, the Company retained Ernst & Young LLP as its
principal accountants.
Item 7. Financial Statements and Exhibits
(c) Exhibits. The following document was filed as an exhibit to this
report:
16.1 Letter from Singer Lewak Greenbaum & Goldstein LLP
regarding the change in certifying accountant.
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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.
U. S. Laboratories Inc.
(Registrant)
By: /s/ Donald Alford
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Donald Alford
Executive Vice President
And Secretary
Date: April 28, 2000
<PAGE>
Exhibits Index
Exhibit Description
16.1 Letter from Singer Lewak Greenbaum & Goldstein LLP regarding the
change in certifying accountant.
EX-16.1
LETTER FROM SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
April 28, 2000
Securities and Exchange Commission
Washington, DC 20549
Re: U. S. Laboratories Inc.
File No. 0-25339
We were previously the independent accountants for U. S. Laboratories Inc., and
on February 23, 2000, we reported on the consolidated financial statements of U.
S. Laboratories Inc. and subsidiaries as of and for the two years ended December
31, 1999. On April 21, 2000, we were dismissed as independent accountants of U.
S. Laboratories Inc.
We have read U. S. Laboratories Inc.'s statements included under Item 4 of its
Form 8-K dated April 28, 2000, and we agree with such statements.
Very truly yours,
/s/ Singer Lewak Greenbaum & Goldstein LLP
SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
