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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 13, 2000
Inamed Corporation
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(Exact Name of Registrant as Specified in Charter)
Delaware 001-09741 59-0920629
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(State or Other Juris- (Commission File (IRS Employer
diction of Incorporation) Number) Identification No.)
5540 Ekwill Street - Suite D, Santa Barbara, California 93111-2919
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number: (805) 692-5400
N/A
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(Former Name or Former Address, if Changed Since Last Report)
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Inamed Corporation hereby files this Amendment No. 1 to its Current Report on
Form 8-K, filed with the Securities and Exchange Commission on April 20, 2000.
Item 7. Financial Statements and Exhibits.
(a) Financial Statements
Not Applicable
(b) Pro Forma Financial Information
Not Applicable
(c) Exhibits
16.1 Letter from BDO Seidman, LLP resigning as independent
certified public accountants to the Company
16.2 Letter from BDO Seidman, LLP pursuant to Item 304(a)(3)
of Regulation S-K
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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 hereunto duly authorized.
INAMED CORPORATION
Date: May 4, 2000 By: /s/ David E. Bamberger
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Name: David E. Bamberger
Title: Senior Vice President
Secretary and General Counsel
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EXHIBIT INDEX
The following exhibits are filed herewith.
Exhibit Description
16.1 Letter from BDO Seidman, LLP resigning as independent certified public
accountants to the Company
16.2 Letter from BDO Seidman, LLP pursuant to Item 304(a)(3) of
Regulation S-K
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Exhibit 16.1
[BDO SEIDMAN LETTERHEAD]
April 13, 2000
Mr. James Bolin, Audit Committee Member
Inamed Corporation
11 Penn Plaza, Suite 946
New York, NY 10001
Dear Mr. Bolin:
This is to inform you that effective immediately we resign as the independent
Certified Public Accountants of Inamed Corporation.
/s/ BDO Seidman, LLP
cc: Michael Doty (By Fax)
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[BDO LETTERHEAD]
May 3, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the statements made by Inamed Corporation and Subsidiaries (the
"Company") which has been filed with the Commission on April 20, 2000, pursuant
to Item 4 of Form 8-k and we agree with such statements, except as follows:
BDO disagrees with the Company's statements in the second paragraph of Item 4.
BDO had the following disagreement with management:
During its review of the Company's interim financial statements for the quarter
ended June 30, 1999, BDO questioned the impact of the "anti-dilution" provisions
in certain officer warrant agreements on the number of shares issuable upon
exercise of the warrants. When BDO and the Company's management were unable to
agree as to the intent of the officer warrant agreements, the matter was brought
to the attention of the Company's Board of Directors. The Board of Directors
resolved the matter to BDO's satisfaction.
BDO is not in a position to agree or disagree with the Company's statements in
the fourth paragraph of Item 4.
Very truly yours,
/s/ BDO Seidman, LLP
