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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 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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Item 4. Changes in Registrant's Certifying Accountant.
In a letter dated April 13, 2000, BDO Seidman, LLP ("BDO Seidman")
informed Inamed Corporation (the "Company") of its resignation as the Company's
independent certified public accountants effective as of the date of the letter.
The Company is not aware of any "disagreements" between the Company and
BDO Seidman or any other "reportable events" (each term as defined in Item 304
of Regulation S-K) during fiscal 1999 or 1998 or the interim period preceding
BDO Seidman's resignation as the Company's independent certified public
accountants.
The Company has provided BDO Seidman with a copy of this Form 8-K and
has requested BDO Seidman to furnish a letter addressed to the Securities and
Exchange Commission stating whether it agrees with the above statements. A copy
of such letter will be filed as an exhibit to an amendment to this Form 8-K
pursuant to Item 304(a)(3) of Regulation S-K.
Effective April 17, 2000, the Company engaged Arthur Andersen LLP
("Arthur Andersen") as its independent accountants. The Company did not consult
with Arthur Andersen regarding any of the matters or events set forth in Item
304(a)(2) of Regulation S-K.
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*
______________________________
* To be filed by amendment
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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: April 20, 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*
________________________
* To be filed by amendment.
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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)
