U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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): 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
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a)(1)(i) BSD Medical Corporation, a Delaware corporation
(the "Company"), and its former auditors, KPMG Peat
Marwick, LLP ("KPMG"), mutually agreed on August 14,
1997, to terminate their relationship.
(a)(1)(ii) During the fiscal period ended August 31, 1996,
and through and including August 14, 1997, 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, except that KPMG
auditors' report on the Company's financial
statements for the fiscal year ended August 31, 1996
contained an additional paragraph 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 period ended 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 18, 1997.
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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: August 21, 1997 By: /s/ Paul F. Turner
Paul F. Turner
Chairman of the Board, Acting
President, and Senior Vice
President of Research
KPMG Peat Marwick LLP
60 East South Temple
Suite 900
Salt Lake City, UT 84111
August 18, 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 a position to agree or disagree
with BSD Medical Corporation's stated reason for changing
principal accountants.
Very truly yours,
/s/ KPMG Peat Marwick LLP
