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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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): September 11, 1997
GENERAL AUTOMATION, INC.
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(Exact name of Registrant as specified in its charter)
Delaware 0-5260 95-248811
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(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification Number)
17731 Mitchell North, Irvine, California 92714
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (714) 250-4800
Not applicable
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(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
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(a) Previous Independent Accountants
(i) On September 11, 1997, General Automation, Inc. (the "Company")
dismissed Price Waterhouse LLP as the Company's independent accountants.
(ii) The Company's decision to change independent accountants was approved
by the Audit Committee of the Company's Board of Directors.
(iii) Neither of the reports of Price Waterhouse LLP on the Company's
financial statements for the two most recent fiscal years contained an adverse
opinion or a disclaimer of opinion, nor was either such report qualified or
modified as to uncertainty, audit scope or accounting principles.
(iv) During the Company's two most recent fiscal years and through
September 11, 1997, there were no disagreements with Price Waterhouse 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 Price Waterhouse LLP, would have caused them to
make a reference thereto in their report on the financial statements for such
years.
(v) During the Company's two most recent fiscal years and through
September 11, 1997, there have been no reportable events (as defined in
Regulation S-K Item 304(a)(1)(V)).
(vi) The Company has requested that Price Waterhouse LLP furnish it with a
letter addressed to the Securities and Exchange Commission stating whether or
not Price Waterhouse LLP agrees with the above statements. A copy of such
letter, dated September 15, 1997, is filed as Exhibit 16 to this Form 8-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
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The following exhibit is filed herewith and incorporated herein by this
reference:
Exhibit Description
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16 Letter regarding change in certifying accountant
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SIGNATURE
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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.
September 17, 1997 GENERAL AUTOMATION, INC.
By: /s/ Jane Christie
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Jane Christie, President
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[LETTERHEAD OF PRICE WATERHOUSE LLP]
September 15, 1997
Mr. John R. Donnelly
Vice President Finance and Chief Financial Officer
General Automation, Inc.
17731 Mitchell North
Irvine, California 92714
Dear Mr. Donnelly:
This is to confirm that the client-auditor relationship between General
Automation, Inc. (Commission File Number 0-5260) and Price Waterhouse LLP has
ceased.
Yours very truly,
/s/ PRICE WATERHOUSE LLP
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Price Waterhouse LLP
cc: Chief Accountant
SECPS Letter File, Mail Stop 11-3
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
