UNITED STATES
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): May 15 ,2000
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DENTAL RESOURCES, INC
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(Exact name of registrant as specified in its charter)
Minnesota 0-30608 41-1279182
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
530 RIVER STREET SOUTH PO 89 DELANO, MN 55328
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(Address of principal executive offices) (Zip code)
Registrant's telephone number including area code 612-972-3801
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Upon being notified by Froehling, Anderson, Plowman & Wasworth, Ltd. that it
declined to stand for re-election as the Registrant's certifying accountants
effective May 15, 2000, the Board of Directors of the Registrant approved
engaging Olsen Thielen & Co., Ltd as the Registrant's certifying accountant for
the year ended May 31, 2000. During the Registrant's two most recent fiscal
years and through May 15, 2000, there were no disagreements with Froehling,
Anderson, Plowman & Wasmuth, Ltd. 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 Froehling, Anderson,
Plowman & Wasmuth, Ltd., would have caused that firm to make reference to the
subject matter of the disagreement in connection with its report. Froehling,
Anderson, Plowman & Wasmuth, Ltd.'s report on the Registrant's financial
statements for the past two years contained no adverse opinion or disclaimer of
opinion and was not qualified or modified as to uncertainty, audit scope, or
accounting principles. During the Registrant's two most recent fiscal years and
through May 15, 2000, there were no reportable events (as described in
Regulation S-K ITEM 304(a)(1)(v)). The Registrant has provided Froehling,
Anderson, Plowman & Wasmuth, Ltd. with a copy of the disclosures contained
herein and has requested that Froehling, Anderson, Plowman & Wasmuth, Ltd.
furnish it with a letter addressed to the Securities and Exchange Commission
stating whether it agrees with the statements made by the Registrant herein and,
if not, stating the respects in which it does not agree. A copy of the
Froehling, Anderson, Plowman & Wasmuth, Ltd. letter dated May 19, 2000 is filed
as Exhibit 16 to this Form 8-K.
Effective May 15 ,2000
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits. See "Exhibit Index" on the last page of this report, which is
incorporated herein by reference.
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.
Date: May 19, 2000
DENTAL RESOURCES, INC.
By: /s/ Bryan A. Nichols
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Bryan A. Nichols, Chief Financial Officer
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DENTAL RESOURCES, INC.
EXHIBIT INDEX
to
Form 8-K Current Report
(Date of Event Reported: May 15, 2000)
Exhibit No. Document Description
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16. Letter of Froehling, Anderson, Plowman & Wasmuth,
Ltd. to the Securities and Exchange Commission
Exhibit 16
Froehling, Anderson, Plowman & Wasmuth, Ltd.
May 19, 2000
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Gentlemen:
We have read the statements made by Dental Resources, Inc. (copy attached) which
we understand will be filed with the Commission, pursuant to ITEM 4 of Form 8-K,
as part of the Company's Form 8-K report dated May 19, 2000. We agree with the
statements concerning our Firm in such Form 8-K.
Sincerely,
/s/ Froehling, Anderson, Plowman & Wasmuth, Ltd.
Froehling, Anderson, Plowman & Wasmuth, Ltd.
