SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A#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) August 6, 1999
DIALYSIS CORPORATION OF AMERICA
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(Exact name of registrant as specified in its charter)
Florida 0-8527 59-1757642
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
27 Miller Avenue, Lemoyne, Pennsylvania 17043
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (717) 730-6164
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Item 4. Changes in Registrant's Certifying Accountant
Effective August 6, 1999, the board of directors of Dialysis Corporation
of America (the "Company") upon the recommendation of its audit committee
terminated its relationship with its independent accountants, Ernst & Young
LLP ("E&Y") and engaged new independent accountants, Wiss & Company, LLP,
which firm will do the Company's annual audit for its 1999 fiscal year.
E&Y's report on the Company's financial statements for the last two
fiscal years ended December 31, 1998 contained no adverse opinion or a
disclaimer of opinion, nor was qualified or modified as to uncertainty,
audit scope, or accounting principles.
During the two most recent fiscal years ended December 31, 1998 and
subsequent interim period to the date of termination, August 6, 1999, there
were no disagreements with E&Y on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure
nor any "reportable events" as defined in Item 304(a)(1)(iv) of Regulation
S-K of the SEC.
The Company has provided E&Y with a copy of the disclosures as contained
in this report and has requested E&Y to furnish the Company with a letter
addressed to the SEC stating whether it agrees with the statements made in
this report. A copy of E&Y's letter to the SEC, dated August 27, 1999, is
filed as Exhibit 16 to this current report on Form 8-K/A#1.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
(a) Financial Statements of Businesses Acquired
Not Applicable
(b) Pro Forma Financial Information
Not Applicable
(c) Exhibits
(16) Letter re change in certifying accountant
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.
DIALYSIS CORPORATION OF AMERICA
/s/ Thomas K. Langbein
By:--------------------------------
THOMAS K. LANGBEIN, Chairman
of the Board and Chief Executive
Officer
Dated: August 27, 1999
Ernst & Young LLP Certified Public Accountants Phone 305.358.4111
Suite 3900
200 South Biscayne Boulevard
Miami, Florida 33131-5313
EXHIBIT 1 TO FORM 8-K
August 27, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K/A#1 dated August 17, 1999, of Dialysis
Corporation of America and are in agreement with the statements contained
in the second, third, and fourth paragraphs on page 2 therein. We have no
basis to agree or disagree with other statements of the registrant contained
therein.
/s/ Ernst & Young LLP
Ernst & Young LLP is a member of Ernst & Young International, Ltd.
