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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
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 8, 1999
SurgiLight, Inc.
(Exact name of Registrant as specified in charter)
Delaware 0-24897 35-1990562
(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
7055 University Blvd, Winter Park, Florida 32792
(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code (407) 657-6500
MAS Acquisition III Corp.
1710 E. Division St.
Evansville, Indiana 47711
(Former name or former address, if changed, since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a)(1)
(i) The former certifying accountant Tubbs & Bartnick, P.A. was dismissed
by the Company on March 31, 1999.
(ii) The former accountant's reports on the financial statements since
inception on July 31, 1996 to December 31, 1998 did not contain an
adverse opinion or a disclaimer of opinion, nor was it qualified or
modified as to uncertainty, audit scope, or accounting principles.
(iii) The decision to change accountants was approved by the board of
directors.
(iv) Since inception on July 31, 1996 to December 31, 1998 and the
interim period to March 31, 1999, there were no disagreements with the
former accountants on any matter of accounting principles or procedures,
financial statement disclosure, or auditing scope or procedures.
(a)(2) On March 31, 1999, Rachel L. Siu was appointed as the Company's
new certifying accountant. Ms. Siu was not consulted with by the Company
prior to the merger. Ms. Siu has been the certifying accountant of SLI
prior to the merger described in this Form 8-K.
(a)(3) The Registrant has request from its former accountant a letter
addressed to the Commission stating their agreement with the statements
in this item.
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(b) Exhibits
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Exhibit Number Description
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16.0 Letter from Former Certifying Accountant
(to be filed by amendment)
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Date: April 8, 1999
SurgiLight, Inc.
By: /s/J.T. Lin
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J.T. Lin, President and CEO
and Chairman of Board Directors
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EXHIBIT 16.0
TUBBS & BARTNICK, P.A.
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CERTIFIED PUBLIC ACCOUNTANTS
April 5, 1999
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
RE: MAS Acquisition III Corp.
Dear Sir/Madam:
Pursuant to the request of the above referenced Company, we
affirm that:
(1) We have read the Company's response to Item 4 of Form 8-K
dated March 31, 1999, and
(2) We agree with the response.
Sincerely,
Tubbs & Bartnick, P.A.
/s/Tubbs & Bartnick, P.A.
2300 GLADES ROAD, SUITE 415E, BOCA RATON, FL 33431,
TEL (561) 361-0330, FAX (561) 368-7720
(Member - AICPA Division for CPA Firms)
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