U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8 - K/A
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 14, 1997
BSD MEDICAL CORPORATION
Commission file number 0-10783
DELAWARE 75-1590407
(State of Incorporation) (IRS Employer Identification Number)
2188 West 2200 South
Salt Lake City, Utah 84119
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (801) 972-5555
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CURRENT REPORT ON FORM 8-K/A
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a)(1)(i) BSD Medical Corporation, a Delaware corporation
(the "Company"), dismissed its former auditors, KPMG
Peat Marwick, LLP ("KPMG"), on August 14, 1997.
(a)(1)(ii) During the fiscal years ended August 31, 1995,
and August 31, 1996, the KPMG reports on the
Company's financial statements neither contained any
adverse opinions or disclaimers of opinions nor were
qualified or modified as to uncertainty, audit
scope, or accounting principles, except that KPMG
auditors' report on the Company's financial
statements for the fiscal years ended August 31,
1995, and August 31, 1996, contained additional
paragraphs relating to an uncertainty about the
Company's ability to continue as a going concern due
to the Company's significant losses and working
capital deficit.
(a)(1)(iii) The decision to terminate its relationship with
KPMG was approved by the Board of Directors of the
Company.
(a)(1)(iv) During the fiscal years ended August 31, 1995,
and August 31, 1996, and through and including
August 14, 1997, there were no disagreements with
KPMG 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 KPMG, would have
caused it to make reference to the subject matter of
the disagreements in connection with its reports.
(a)(2) Pursuant to action approved by the Company's Board
of Directors, the Company retained Tanner + Co. as
its auditors as of August 14, 1997.
(a)(3) The Company provided KPMG with the above disclosure
prior to filing this Current Report on Form 8-K with
the Commission, and is filing herewith KPMG's
response to those disclosures pursuant to Item
304(a)(3) of Regulation S-B.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits:
The following exhibit (numbered in accordance with Item
601 of Regulation S-B) is filed as part of this report.
Exhibit Description
Number
16 Letter of KPMG Peat Marwick, LLP, dated August 14, 1997.
SIGNATURE
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.
BSD MEDICAL CORPORATION
Date: September 2, 1997 By: /s/ Paul F. Turner
Paul F. Turner
Chairman of the Board, Acting
President, and Senior Vice
President of Research
August 14, 1997
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for BSD Medical
Corporation and, under the date of November 25, 1996, we reported
on the financial statements of BSD Medical Corporation as of and
for the years ended August 31, 1996 and 1995. On August 14,
1997, our appointment as principal accountants was terminated.
We have read BSD Medical Corporation's statements included under
Item 4 of its Form 8-K dated August 14, 1997, and we agree with
such statements, except that we are not in the position to agree
or disagree with Item 4(a)(1)(iii) or Item 4(a)(2).
Very truly yours,
/s/ KPMG Peat Marwick LLP
