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) August 24, 2000
BICO, INC.
(Exact name of registrant as specified in its charter)
Pennsylvania 0-10822
(State of other jurisdiction of Incorporation) (Commission File Number)
25-1229323
(IRS Employer Identification No.)
2275 Swallow Hill Road, Bldg. 2500
Pittsburgh, Pennsylvania 15220
(Address of principal executive offices)(Zip Code)
Registrant's telephone number, including area code (412) 429-0673
___________________________________________________________
(Former name or former address,
if changes since last report.)
Item 1. Change in Control of Registrant.
Not applicable.
Item 2. Acquisition or Disposition of Assets.
Not applicable.
Item 3. Bankruptcy or Receivership.
Not applicable.
Item 4. Changes in Registrant's Certifying Accountant
(a) (1) Effective August 24, 2000, the Registrant
replaced its former independent accountants,
Thompson Dugan with Goff Ellenbogen Backa &
Alfera, LLC.
(i) The Registrant dismissed Thompson Dugan, as its
independent accountants effective August 24, 2000.
(ii) Thompson Dugan's report on the Registrant's financial
statements for the years ended December 31, 1997, 1998 and
1999, had an additional paragraph as to the uncertainty of
the Registrant's ability to continue as a going concern.
(iii) The Registrant's decision to change accountants
was approved by the Registrant's Board of Directors.
(iv) During the years it acted as the Registrant's
independent accountants, there were no disagreements with
Thompson Dugan on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope
or procedure which disagreement(s), if not resolved to the
satisfaction of Thompson Dugan, would have caused it to make
a reference to the subject matter of the disagreement(s) in
connection with its report.
(v) During the years Thompson Dugan acted as the
Registrant's independent accountants, there were no
"reportable events" as defined by Item 304(a)(1)(v) of
Regulation S-K.
(2) The Registrant has retained Goff Ellenbogen
Backa & Alfera, LLC as its new Independent
Accounts to audit the Registrant's financial
statements and those of its affiliate,
Diasensor.com, Inc., effective August 24, 2000.
During the years that Thompson Dugan acted as the
Registrant's independent accountants, neither the
Registrant nor anyone on its behalf has consulted
with Goff Ellenbogen Backa & Alfera, LLC regarding
the application of accounting principles to a
specified transaction; the type of audit opinion
that might be rendered on the Registrant's
financial statements; or any matter that was the
subject of a "disagreement" or "reportable" event
as set forth in Item 304(a)(2) of Regulation S-K.
(3) The Registrant has provided Thompson Dugan with a copy
of these disclosures and has requested that Thompson Dugan
furnish it with a letter addressed to the Commission stating
whether it agrees with the statements made by the
Registrant. A copy of such letter is attached hereto as an
Exhibit.
(b) (1) In connection with the change in accountants,
there were no disagreements as described in
paragraph (a)(1)(iv) of Item 304 of Regulation
S-K and no reportable events as described in
paragraph (a)(1)(v) of Item 304 of Regulation
S-K.
(2) During the period from January 25, 1995 (the date
upon which Thompson Dugan was retained as the
Registrant's independent accountants) through
August 24, 2000, there have been no transactions
or event similar to those which involved any
disagreement or reportable event as set forth in
paragraph (b)(2) of Item 304 of Regulation S-K.
Item 5. Other Events.
Not applicable.
Item 6. Resignation of Registrant's Directors.
Not applicable.
Item 7. Financial Statements, Pro Forma Financial
Information and Exhibits.
(a) Financial Statements and Business Acquired.
Not applicable.
(b) Pro Forma Financial Information.
Not applicable.
(c) Exhibits.
Letter from Thompson Dugan dated August 24,
2000.
SIGNATURES
Pursuant to the requirement 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.
BICO, INC.
By: /s/ Fred E. Cooper
Fred E. Cooper, CEO
DATED: August 24, 2000
THOMPSON DUGAN
CERTIFIED PUBLIC ACCOUNTANTS
Pinebridge Commons
1580 McLaughlin Run Road
Pittsburgh, PA 15241
August 24, 2000
Securities and Exchange Commission
450 Fifth Street
Washington, DC 20549
RE: BICO, Inc.
File no. 0-10822
Dear Sir or Madam:
We have reviewed Item 4 of the Form 8-K of BICO, Inc.
dated August 24, 2000 and agree with the statements
contained therein.
Very truly yours,
Thompson Dugan
