UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 10-SB 12(g)/A
GENERAL FORM FOR REGISTRATION OF SECURITIES OF
SMALL BUSINESS ISSUERS
Under Section 12(g)-A of the Securities Exchange Act of 1934
REMEDENT USA, INC.
(Name of Small Business Issuer in its charter)
Nevada 86-0837251
(State or other jurisdiction of (I.R.S. Employer Identification No.)
incorporation or organization)
1220 Birch Way
Escondido, California, 92027
(Address of principal executive offices) (Zip Code)
Issuer's telephone number (760)781-3333
Securities to be registered pursuant to Section 12(b) of the Act:
None
(Title of Class)
Securities to be registered pursuant to Section 12(g) of the Act:
Title of each class Name of each exchange on which
to be registered each class of stock is to be registered
Common Stock, par value $.001 per share OTC:BB Symbol: REMM
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INDEPENDENT AUDITORS' REPORT
To the Board of Directors and Shareholders of
REMEDENT USA, INC.
We have audited the accompanying balance sheet of Remedent USA, Inc. (an Arizona
corporation) as of March 31, 1999, and the related statements of operations,
statements of changes in stockholders' equity and cash flows for the year ended
March 31, 1999. These financial statements are the responsibility of the
Company's management. Our responsibility is to express an opinion on these
financial statements based on our audits.
We conducted our audits in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by
management. We believe that our audits provide a reasonable basis for our
opinion.
In our opinion, the financial statements referred to above present fairly, in
all material respects, the financial position of Remedent USA, Inc. as of March
31, 1999, and the results of its operations and its cash flows for the year
ended March 31, 1999, in conformity with generally accepted accounting
principles.
/s/
Siegel * Smith
Del Mar, California
May 11, 1999
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SIGNATURES
Pursuant to the requirements of Section 12 of the Securities Exchange Act
of 1934, the Registrant has duly caused this registration statement to be signed
on its behalf by the undersigned, thereunto duly authorized.
REMEDENT USA, INC.
Date: February 14, 2000
By: /s/ Rebecca M. Inzunza
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Rebecca M. Inzunza, President/CEO
