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U.S. Securities and Exchange Commission
Washington, D.C. 20549
Form 8-K
Amendment No. 1
Current Report
Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934
APPLIED MEDICAL DEVICES, INC.
(Exact name of small business issuer as specified in its charter)
Date of Report: February 25, 2000
Colorado 0-9064 84-0789885
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(State or other jurisdiction of (Commission (IRS Employer
incorporation or organization) File Number) Identification Number)
1722 Buffehr Creek Road,
Vail, Colorado 81657
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(Address of principal executive offices) (Zip Code)
Issuer's telephone number, including area code (970) 479-2800
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Item 4. Changes in Registrant's Certifying Accountant
(a) Previous independent accountants
(i) On February 24, 2000, BDO Seidman, LLP resigned as independent
accountants for Applied Medical Devices, Inc.
(ii) The reports of BDO Seidman, LLP on the financial statements for the
past two fiscal years contained no adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty, audit
scope or accounting principle.
(iii) The Registrant's Board of Directors participated in and approved the
decision to change independent accountants.
(iv) In connection with its audits for the two most recent fiscal years
and through February 24, 2000, there have been no disagreements with
BDO Seidman, LLP on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or
procedure, which disagreements if not resolved to the satisfaction
of BDO Seidman, LLP would have caused them to make reference thereto
in their report on the financial statements for such years.
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(v) During the two most recent fiscal years and through February 24, 2000,
there have been no reportable events (as defined in Regulation S-K
Item 304(a)(1)(v)).
(vi) The Registrant has requested that BDO Seidman LLP furnish it with a
letter addressed to the SEC stating whether or not it agrees with the
above statements. A copy of such letter, dated February 25, 2000, is
filed as Exhibit 16 to this Form 8-K.
(b) New independent accountants
The Registrant has engaged AJ. Robbins, P.C. as its new independent
accountants as of February 24, 2000. During the two most recent fiscal
years and through February 24, 2000, the Registrant has not consulted
with AJ. Robbins, P.C. regarding either (i) the application of
accounting principles to a specific transaction, either completed or
proposed; or the type of audit opinion that might be rendered on the
Registrant's financial statements, and either a written report was
provided to the Registrant or oral advice was provided that AJ.
Robbins, P.C. concluded was an important factor considered by the
Registrant in reaching a decision as to the accounting, auditing or
financial reporting issue; or (ii) any matter that was either the
subject of a disagreement, as that term is defined in Item
304(a)(1)(iv) of Regulation S-K and the related instructions to Item
304 of Regulation S-K, or a reportable event, as that term is defined
in Item 304(a)(1)(iv) of Regulation S-K.
Item 7. Financial Statements and Exhibits
(a) Letter from BDO Seidman, LLP dated February 25, 2000.
Page 2 of 3
Form 8-K
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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, thereunto duly authorized.
APPLIED MEDICAL DEVICES, INC.
February 25, 2000 By: /s/ Allan K. Lager
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Allan K. Lager
President
Page 2 of 3
Form 8-K
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EXHIBIT INDEX
<TABLE>
<CAPTION>
EXHIBIT
NUMBER DESCRIPTION
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<S> <C>
Exhibit 99(a) Letter from BDO Seidman, LLP dated February 25, 2000.
</TABLE>
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EXHIBIT 99(a)
February 25, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
Applied Medical Devices, Inc.
Commission File Number: 000-09064
We have read Item 4 of Applied Medical Devices, Inc.'s Form 8-K dated February
25, 2000 and are in agreement with the statements contained in paragraph 4(a)
therein.
Yours very truly,
/s/ BDO Seidman, LLP
