U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF
OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report: November 17, 2000
BioDelivery Sciences International, Inc.
(Exact Name of registrant as specified in its Charter)
Indiana 0-28931 35-2089858
(State of Incorporation) Commission File No. (IRS Employer
Identification No.)
111 Lock Street, Newark, NJ 07103
(Address of principal executive offices) (Zip Code)
Registrant's telephone number,(973)972-0234
MAS Acquisition XXIII Corp.
17 N. Governor Street
Evansville, IN 47711
(Registrant's former name and address)
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Pursuant to Item 304 of Regulation S-B the registrants states:
(a) (1) On November 17, 2000, the Registrant changed accountants from
Stark Tinter & Associates, LLC to Grant Thornton LLP.
(i) The Company decided not to reappoint Stark Tinter & Associates as its
independent accountant;
53: (ii) The financial statements reported on by Stark Tinter were not
subject to an adverse or qualified opinion, or a disclaimer of opinion
and were not modified as to uncertainty, audit scope or
accounting principles during the past two fiscal years, and the
interim period through November 17, 2000;
(iii) The decision to change accountants was approved by the Registrant's
Board of Directors; and
(iv) (A) There were no disagreements related to accounting principles or
practices, financial statement disclosure, or auditing scope or
procedure during the past two fiscal years and the interim period through
November 17, 2000.
(B) Not applicable;
(C) Not applicable;
(D) Not applicable; and
(E) Not applicable.
(2) On November 17, 2000, the Registrant engaged Grant Thornton Certified
Public Accountants, as its independent accountants.
(i) The Registrant did not consult with Grant Thornton Certified Public
Accountants, its new independent accountants, regarding any
matter prior to its engagement; and
(ii) Not applicable.
(3) The Registrant has provided to Stark Tinter & Associates, its former
accountants, a copy of the disclosures contained in this Item 4 and
the Registrant has requested a letter from Stark Tinter & Associates,
addressed to the Commission, confirming the statements made by
the Registrant in this Item 4. A copy of such letter is attached hereto.
(b) Not applicable.
Item 7. FINANCIAL STATEMENTS AND EXHIBITS.
(a) Financial Statements of business acquired.
Not Applicable
(b) Pro Forma financial information.
Not Applicable
(c) Index to Exhibits.
Exhibit Number Description
(16) Letter from Stark Tinter pursuant to Item 304(a)(3)
of Regulation S-B
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 hereunto duly authorized.
BIODELIVERY SCIENCES INTERNATIONAL, INC.
Dated: November 17, 2000
/s/ Dr. Frank O'Donnell
By: Frank O'Donnell
Title: President
<PAGE>
Exhibit 16
Letter from Stark Tinter & Associates, LLC Item 304(a)
Stark Tinter & Associates, LLC
7535 East Hampden Ave. Suite 109
Denver, CO 80231
November 21, 2000
Securities & Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Re: MAS Acquisition XXIII Corp.
Gentlemen:
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
November 10, 2000; and
(2) We agree with the response.
Very Truly Yours,
/s/ Stark Tinter & Associates, LLC
