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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 10549
FORM 8-K
CURRENT REPORT
DATE OF REPORT: NOVEMBER 27, 1998
Diapulse Corporation of America
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(Exact Name of registrant as specified on its charter)
Delaware 132-4 13-5671991
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(State or other jurisdiction of (Commission I. R. S. Employer
Employer of incorporation) File Number) Identification Number
CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) On November 27, 1998, the Registrant terminated Nussbaum Yates &
Wolpow,P.C. as the Registrant's independent public accountants and auditors, a
capacity in which that firm had served for one year, and selected Granick &
Gendler, CPA to replace Nussbaum Yates & Wolpow, P.C. in this role. The
decision to change the Registrant's accountants and auditors was approved by the
full Board of Directors.
Nussbaum, Yates & Wolpow, P.C.'s report on the Registrant's 1997 financial
statements, however, stated that they were unable to obtain sufficient
competent evidential matter to satisfy themselves that the Registrant's
allowance for Medicare receivables and related loss provided in the financial
statements is both probable and subject to reasonable estimation.
The Registrant has authorized Nussbaum Yates & Wolpow, P.C. to respond fully to
the inquiries of Garnick & Gendler, CPA. The Registrant has provided Nussbaum
Yates & Wolpow, P.C. with a copy of the disclosures contained in this Form 8-K,
and has requested that Nussbaum Yates & Wolpow, P.C. furnish the Registrant with
a letter addressed to the Securities and Exchange Commission stating whether it
agrees with the statements made by the Registrant herein.
(b) As stated above, on November 27, 1998, the Registrant appointed the
accounting firm of Garnick & Gendler, CPA as the Registrant's independent
public accountants and auditors, effective immediately.
(c) Exhibit: Letter from Nussbaum Yates & Wolpow, P.C. to the Securities and
Exchange Commission concerning its termination as the Registrant's principal
accountant.
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.
DIAPULSE CORPORATION OF AMERICA
By: Jesse Ross
President,
Director
and Chairman of the Board
Date: November 27, 1998
