SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
___________________________________________
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report: November 7, 1997
(Date of earliest event reported)
DIAPULSE CORPORATION OF AMERICA
(Exact name of registrant as specified in its charter)
Delaware 132-3 13-5671991
(State or other (Commission File Number) (IRS Employer
jurisdiction of Identification No.)
incorporation)
321 East Shore Road
Great Neck, New York 11023
(Address of principal executive offices; zip code)
(516) 466-3030
(Registrant's telephone number, including area code)
Item 4. - Changes in Registrant's Certifying Accountant
(a) On November 5, 1997, Diapulse Corporation of America (the
"Registrant") was advised by the independent accounting firm
of David Berdon & Co. LLP, One Jericho Plaza, Jericho, New York
11753 ("Berdon") that it had resigned as the independent auditors
of the Company.
(b) Berdon's report on the financial statements for the years ended
December 31, 1996 and 1995 did not contain any adverse opinion,
disclaimer of opinion, was not qualified or modified as to
uncertainty, audit scope, or accounting principles.
(c) The Board of Directors of the Registrant has accepted Berdon's
resignation.
(d) Neither during the audit of the Registrant's two most recent
fiscal years, nor during any subsequent interim period preceding
Berdon's resignation have there been any disagreements with Berdon
on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure or any
reportable event.
(e) The Registrant has provided Berdon with a copy of the disclosures
it is making in response to this Item 4. The Registrant has
requested that Berdon furnish the Registrant with a letter addressed
to the Securities and Exchange Commission stating whether or not
Berdon agrees with the statements made by the registrant in response
to this Item 4, and if not, stating the respects in which it does
not agree. The registrant has received Berdon's letter, and such
letter is filed as an exhibit to this report.
(f) Effective November 6, 1997, the registrant has engaged the
independent accounting firm of Nussbaum Yates & Wolpow, P.C.,
445 Broadhollow Road, Melville, NY 11747. The engagement of
Nussbaum Yates & Wolpow, P.C. has been approved by the Board of
Directors.
Item 7. - Financial Statements and Exhibits.
Letter from David Berdon & Co. LLP. dated November 7, 1997.
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934,
the registrant has caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.
DIAPULSE CORPORATION OF AMERICA
Date: November 7, 1997
By:
/s/ Jesse Ross
President
(David Berdon & Co. LLP letterhead}
Exhibit to FORM 8-K
Securities and Exchange Commission
Washington, D.C. 20549
Gentlemen:
We were previously the accountants for Diapulse Corporation of America,
and on April 14, 1997, we reported on the financial statements of Diapulse
Corporation of America as of December 31, 1996 and 1995, and for the three
years ended December 31, 1996. On November 5, 1997, we resigned as principal
accountants of Diapulse Corporation of America. We have read Diapulse
Corporation of America's statements included under Item 4 of its Current
Report on Form 8-K dated as of November 7, 1997, and we agree with such
statements.
Very truly yours,
/s/ DAVID BERDON & CO. LLP
Jericho, NY
November 7, 1997