MOYCO TECHNOLOGIES INC
8-K/A, 2000-04-17
DENTAL EQUIPMENT & SUPPLIES
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<PAGE>

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   FORM 8-K/A


                             AMENDED CURRENT REPORT
                          Pursuant to Section 13 or 15
                                     of the
                         Securities Exchange Act of 1934


                        Date of Report (date of earliest
                         event reported): March 31, 2000



                            Moyco Technologies, Inc.
             (Exact Name of Registrant as specified in its charter)



Pennsylvania                         0-4123                  23-1697233
- ----------------------------      ------------          -------------------
(State or other jurisdiction      (Commission           (I.R.S. Employer
of incorporation)                 File Number)          Identification No.)



                  200 Commerce Drive, Montgomeryville, PA 18936
- --------------------------------------------------------------------------------
                    (Address of principal executive offices)

Registrant's telephone number, including area code: 215-855-4300
                                                    -------------


                                      None
- --------------------------------------------------------------------------------
          (Former name or former address, if changed since last report)
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Item 4.  Change in Registrant's Certifying Accountant
         --------------------------------------------

         In its Current Report on Form 8-K filed on April 7, 2000, Moyco
Technologies, Inc. (the "Registrant") reported it had terminated Arthur Andersen
LLP's appointment as principal accountants of the Registrant and had engaged BDO
Seidman, LLP as the Registrant's independent accountants. The Registrant files
this amendment to append a letter received from Arthur Andersen LLP confirming
that it is in agreement with statements contained in the Form 8-K.



Item 7.  Financial Statements, Pro Forma Financial Information and Exhibits
         ------------------------------------------------------------------

         Exhibit No.              Description
         -----------              -----------
             A                    Press Release (previously filed with Form 8-K
                                  on April 7, 2000

             B                    Letter from Arthur Andersen LLP






                                    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.

                                     MOYCO TECHNOLOGIES, INC.



                                 By:  /s/ Marvin E. Sternberg
                                      --------------------------------------
                                      Marvin E. Sternberg
                                      President and Chief Executive Officer
                                      and Chairman of the Board




Date: April 17, 2000

<PAGE>


                                    Exhibit B
                                    ---------






April 7, 2000


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549


Dear Sir/Madam:

We have read the first two sentences of the first paragraph and the second,
third, fourth and fifth paragraphs of Item 4 included in the Form 8-K dated
March 31, 2000 of Moyco Technologies, Inc. filed with the Securities and
Exchange Commission and are in agreement with the statements contained therein.


very truly yours,


s/ Arthur Andersen LLP




Copy to:
Mr. Marvin E. Sternberg, President and Chief Executive Officer
Moyco Technologies, Inc.


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