ACCUIMAGE DIAGNOSTICS CORP
8-K/A, 2000-02-25
COMPUTER PROGRAMMING SERVICES
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                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

                                   FORM 8-K/A
                                (Amendment No. 1)

                CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D) OF
                       THE SECURITIES EXCHANGE ACT OF 1934



Date of report (Date of earliest event reported)               December 29, 1999
                                                               -----------------



                           ACCUIMAGE DIAGNOSTICS CORP.
- --------------------------------------------------------------------------------
             (Exact Name of Registrant as Specified in Its Charter)



           Nevada                    000-26555                33-0713615
- ---------------------------- ------------------------ --------------------------
(State or Other Jurisdiction        (Commission            (I.R.S. Employer
      of Incorporation)             File Number)          Identification No.)



      400 Oyster Point Boulevard, Suite 114, South San Francisco, CA 94080
- --------------------------------------------------------------------------------
               (Address of Principal Executive Offices) (Zip Code)



                                 (650) 875-0192
- --------------------------------------------------------------------------------
              (Registrant's Telephone Number, Including Area Code)



- --------------------------------------------------------------------------------
          (Former Name or Former Address, if Changed Since Last Report)

<PAGE>


ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.

On December 29, 1999, the Registrant changed its principal independent
accountants from James R. Kerr Certified Public Accountant of San Mateo,
California to Berg & Company LLP, 260 California Street, 9th Floor, San
Francisco, California 94111. The former accountant resigned taking into
consideration the Registrant's need for the services of an accountant with
broader securities filing experience. The decision to change accountants was
approved by the Board of Directors.

The report of James R. Kerr CPA on the financial statements for the third
quarter ended June 30, 1999 contained no adverse opinion or disclaimer or were
qualified as to uncertainty, audit scope, or accounting principles.

During the Registrant's third quarter ended June 30, 1999 and the subsequent
interim period through December 29, 1999, there were no disagreements with James
R. Kerr CPA 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 former accountant, would have caused it
to make a reference to the subject matter of the disagreements in connection
with its report.

Attached as an exhibit is a letter from James R. Kerr CPA to the Commission
attesting to its agreement with the above information.

ITEM 7.  EXHIBITS

Exhibit 16: Letter dated February 24, 2000 from James R. Kerr CPA to the
            Securities and Exchange Commission.

                                   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 THEREUNTO DULY AUTHORIZED.


                                              ACCUIMAGE DIAGNOSTICS CORP.


                                              By:  /S/ ROBERT TAYLOR
                                                   -----------------
                                                        Robert Taylor,
                                                        Chief Executive Officer


                                                                      EXHIBIT 16
                                                                      ----------


                                  JAMES R. KERR
                           CERTIFIED PUBLIC ACCOUNTANT
                         60 EAST THIRD AVENUE, SUITE 390
                           SAN MATEO, CALIFORNIA 94401
                                 (650) 548-1700



February 24, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Gentlemen:

We have read Item 4 of Form 8-K/A, dated December 29, 1999, of AccuImage
Diagnostics Corp. ("AccuImage"), and agree that the reports of James R. Kerr CPA
on AccuImage's financial statements for the third quarter ended June 30, 1999
contained no adverse opinion or disclaimer, or were qualified as to uncertainty,
audit scope, or accounting principles. We agree that during AccuImage's third
quarter ended June 30, 1999 and the subsequent interim period through December
29, 1999, there were no disagreements with us on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedures. We have no basis to agree or disagree with other statements of the
registrant contained therein.

Sincerely,

 /s/ JAMES R. KERR
- --------------------------------
     James R. Kerr,
     Certified Public Accountant



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