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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: September 15, 1998
TRIMEDYNE, INC.
Nevada
(State or other jurisdiction of incorporation)
0-10581 36-3094439
(Commission File No.) (IRS Employer Identification No.)
2801 Barranca Road
Irvine, California 92606
(949) 559-5300
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Item 4. Change in Registrant's Certifying Accountant.
(a) Previous independent accountants
(i) On September 15, 1998, the Registrant elected to replace
PricewaterhouseCoopers LLP as its independent accountants.
(ii) The reports of PricewaterhouseCoopers LLP on the
Registrant's 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 principles.
(iii) The Registrant's audit committee and Board of Directors
participated in and approved the decision to change
independent accountants.
(iv) During the Registrant's two most recent fiscal years and
through September 15, 1998, there have been no
disagreements with PricewaterhouseCoopers 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
PricewaterhouseCoopers LLP would have caused them to make
reference thereto in their report on financial statements
for such years.
(v) During the two most recent fiscal years and through
September 15, 1998, there have been no reportable events
(as defined in Regulation S-K Item 304(a)(1)(v)).
(vi) The Registrant has requested that PricewaterhouseCoopers
LLP furnish it with a letter addressed to the Securities
and Exchange Commission (the "SEC") stating whether or not
it agrees with the above statements. A copy of such
letter, dated September 22, 1998, is filed as Exhibit 16
to this Form 8-K.
(b) New independent accountants
(i) The Registrant engaged McKennon, Wilson & Morgan as its
new independent accountants as of September 15, 1998.
During the two most recent fiscal years and through
September 15, 1998, the Registrant has not consulted with
McKennon, Wilson & Morgan on items which (1) are described
in Regulation S-K Item 304(a)(2)(i) or (2) concerned the
subject matter of a disagreement or reportable event with
the former accountants (as described in Regulation S-K
Item 304(a)(2)(ii).
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Item 7. Financial Statements and Exhibits.
(c) Exhibits
16 Letter dated September 22, 1998 from
PricewaterhouseCoopers LLP, the Registrant's former
accountants, to the SEC.
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 hereunto duly authorized.
Trimedyne, Inc.
Dated: September 23, 1998 By: /s/ Charisse E. Chel
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Charisse E. Chel
Chief Financial Officer
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EXHIBIT 16
September 22, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Trimedyne, Inc.'s Form 8-K dated September 15, 1998, and
are in agreement with the statements contained in paragraphs 4(a) therein.
/s/ PricewaterhouseCoopers LLP
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PRICEWATERHOUSECOOPERS LLP
