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 10, 1999
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Hydron Technologies, Inc.
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(Exact name of registrant as specified in its charter)
New York 0-6333 13-1574215
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) file number) Identification number)
1001 Yamato Road, Suite 403, Boca Raton, FL 33431
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(Address of principal executive offices, including zip code)
Registrant's telephone number, including area code 561-994-6191
Not Applicable
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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 Accountants.
Pursuant to a written consent dated August 10, 1999, the Board of
Directors of the Company approved the engagement of Infante, Lago &
Company as its independent auditors for the fiscal year ending December
31, 1999 to replace the firm of Ernst & Young LLP ("E & Y"), who were
dismissed as the auditors of the Company effective immediately.
The report of E & Y on the Company's financial statements for the past
two fiscal years did not contain an adverse opinion or a disclaimer of
opinion and were not qualified or modified as to uncertainty, audit
scope, or accounting principles.
In connection with the audits of the Company's financial statements for
each of the two fiscal years ended December 31, 1998, and in the
subsequent interim period, there were no disagreements with E & Y on any
matters of accounting principles or practices, financial statement
disclosure, or auditing scope and procedures which, if not resolved to
the satisfaction of E & Y, would have caused E & Y to make reference to
the matter in their report.
The Company has requested E & Y to furnish it a letter addressed to the
Commission stating whether it agrees with the above statements. A copy
of that letter, dated August 16, 1999, is filed as Exhibit 16 to this
Form 8-K.
Item 7. Financial Statements and Exhibits.
c) Exhibits
Exhibit # Description of Exhibit
16. Letter from Ernst & Young LLP
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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.
Hydron Technologies, Inc.
BY: /s/ Richard Banakus
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Richard Banakus, Interim President
DATED: August 16, 1999
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EXHIBIT 16
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EXHIBIT 16 TO FORM 8-K
August 16, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read item 4 of Form 8-K dated August 16, 1999 of Hydron Technologies,
Inc. and are in agreement with the statements contained in the second and third
paragraphs on page two therein, as they pertain to our firm. We have no basis to
agree or disagree with other statements of the registrant contained therein.
Very truly yours,
Ernst & Young LLP
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