<PAGE>
- --------------------------------------------------------------------------------
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) June 30, 1997
-------------
LUTHER MEDICAL PRODUCTS, INC.
---------------------------------------------------------------------
(Exact name of registrant as specified in its charter)
California 0-9570 33-0468235
- ---------------------------------------------------------------------
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
14332 Chambers Road, Tustin, California 92780
---------------------------------------------------------------------
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code 714-544-3002
------------
- --------------------------------------------------------------------------------
(Former name or former address, if changed since last report.)
<PAGE>
ITEM 4. Changes in Registrant's Certifying Accountant.
Effective June 30, 1997, Luther Medical Products, Inc., a California
corporation (the "Company"), engaged Ernst & Young as its principal accountant
to audit the Company's financial statements for its fiscal year ended June 30,
1997. As of such date, Corbin & Wertz, which had served as the Company's
principal accountant during the preceding six fiscal years, was dismissed.
During each of the past two years, Corbin & Wertz's report on the financial
statements for the Company did not contain an adverse opinion and did not
contain a disclaimer of opinion. Such financial statements were not modified as
to uncertainty, audit scope, or accounting principles. The decision to change
accountants was approved by the audit committee of the Board of Directors of the
Company. There were no disagreements, resolved or unresolved, with Corbin &
Wertz on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure.
Item 7. Financial Statements and Exhibits.
The following documents are filed as a part of this report:
(c) Exhibits
* Exhibits filed herewith.
16.1 Letter from Corbin & Wertz, dated July 2, 1997, on change in
certifying accountant.
-2-
<PAGE>
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.
LUTHER MEDICAL PRODUCTS, INC.
Date: July 3, 1997 By: /s/ DAVID ROLLO
---------------
David Rollo, President
-3-
<PAGE>
INDEX TO EXHIBITS
Page
16.1 Letter from Corbin & Wertz, dated July 2, 1997, on change
in certifying accountant.
-4-
<PAGE>
EXHIBIT 16.1
[LETTERHEAD OF CORBIN & WERTZ]
July 2, 1997
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Current Report on Form 8-K for Luther Medical Products, Inc.
We have read Item 4 included in the current report on Form 8-K for Luther
Medical Products, Inc. dated July 2, 1997, filed with the Securities and
Exchange Commission and are in agreement with the statements contained therein.
/s/ CORBIN & WERTZ
CORBIN & WERTZ
cc: Mr. David Rollo
