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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 (date of earliest event reported): September 28, 1998
GENERAL AUTOMATION, INC.
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(Exact name of Registrant as specified in its charter)
Delaware 0-5260
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(State of incorporation (Commission File Number)
or other jurisdiction)
95-248811
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(I.R.S. Employer Identification Number)
17731 Mitchell North, Irvine, California 92614
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (949) 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
(a) Previous Independent Accountants
(i) On September 29, 1998, McGladrey & Pullen L.L.P. ("McGladrey"),
the Registrant's independent accountants, notified the Registrant
that McGladrey declined to be appointed in that capacity.
(ii) The report by McGladrey on the re-stated financial statements of
the Registrant dated December 19, 1997, except for Notes 9, 10,
13, 14 and 15 and the pro-forma disclosures included in Notes 8
and 11 as to which the date is August 19, 1998, including the
balance sheet as of September 30, 1997 and the statements of
operations, cash flows, and stockholders' equity for the year
ended September 30, 1997, expressed an unqualified opinion and
contained an emphasis of a matter as to uncertainty of the
Registrant's ability to continue as a going concern. McGladrey's
report did not contain an adverse opinion or a disclaimer of
opinion, audit scope or accounting principles.
(iii) During the period covered by the financial statements referred to
in the immediately preceding paragraph through September 30, 1998
by McGladrey, there were no disagreements with McGladrey on any
matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure.
(iv) During the period covered by the financial statements referred to
in paragraph (ii) above through September 30, 1998 by McGladrey,
there have been no reportable events (as defined in Regulation
S-K Item 304(a)(1)(v)).
(v) The Registrant has requested that McGladrey furnish it with a
letter addressed to the Securities and Exchange Commission
stating whether or not McGladrey agrees with the above
statements. A copy of such letter, dated October 5, 1998, is
filed as Exhibit 16 to this Form 8-K.
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ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
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
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, thereunto duly authorized.
GENERAL AUTOMATION, INC.
Date: October 5, 1998
By: /s/ Richard H. Nance
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Richard H. Nance
Vice-President Finance and
Chief Financial Officer
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EXHIBIT 16
McGLADREY & PULLEN, LLP
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CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS
October 5, 1998
Securities and Exchange Commission
Washington, DC 20549
We were previously the independent accountants for General Automation, Inc. and
on December 19, 1997, except for Note 9, 10, 13, 14 and 15 and the pro forma
disclosures included in Notes 8 and 11 as to which the date is August 19, 1998,
we reported on the consolidated financial statements of General Automation,
Inc. and subsidiaries as of and for the year ended September 30, 1997. On
September 28, 1998, we declined to be appointed as independent accountants of
General Automation, Inc.
We have read General Automation, Inc.'s statements included under Item 4(a) of
its Form 8-K dated October 5, 1998 and we agree with such statements.
/s/ McGLADREY & PULLEN, LLP
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McGLADREY & PULLEN, LLP
