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 earliest event reported): April 21, 1997
Registrant, State of Incorporation, I.R.S. Employer
Commission File Number Address and Telephone Number Identification No.
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0-8410 WYANT CORPORATION 11-2236837
(a New York corporation)
100 Readington Road
Somerville, New Jersey 08876
Telephone (908) 707-1800
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Item 4. Changes in Registrant's Certifying Accountant.
On April 21, 1997, the firm of Arthur Andersen LLP (the "Former
Auditors") was notified that it was being dismissed as the independent certified
public accountants of Wyant Corporation (the "Company") as of such date and that
the firm of Ernst & Young LLP (the "Current Auditors") had been engaged as of
such date as the independent certified public accountants of the Company. The
decision to dismiss the Former Auditors and to engage the Current Auditors was
approved by the Board of Directors of the Company. The appointment of the
Current Auditors shall continue at the pleasure of the Board of Directors of the
Company, subject to approval by the shareholders of the Company at the Annual
Meeting of Shareholders to be held on June 5, 1997.
The Former Auditors served as independent certified public accountants
for the Company since 1990. The Report of Independent Public Accountants of the
Former Auditors on the consolidated financial statements of the Company and
subsidiaries as of December 31, 1996 and 1995 and for each of the three years in
the period ended December 31, 1996 expressed an unqualified opinion. There were
no reportable events (as defined in Regulation S-K, Item 304(a)(1)(v)) or
disagreements with the Former Auditors on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure that
were not resolved to the satisfaction of the Former Auditors during the past two
fiscal years and through April 21, 1997.
-2-
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Item 7. Financial Statements and Exhibits.
(c) Exhibits
16 Letters from Arthur Andersen LLP regarding change
of certifying independent accountants.
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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.
WYANT CORPORATION
By:/s/ Marc D'Amour
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Name: Marc D'Amour
Title: Vice President,
Chief Financial Officer
and Treasurer
Dated: April 28, 1997
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Exhibit 16
[Arthur Andersen LLP letterhead]
April 25, 1997
Mr. Joe Weinkam
President
Wyant Healthcare, Inc.
100 Readington Road
Sommerville, New Jersey 08876
Dear Mr. Weinkam:
This is to confirm that the client-auditor relationship between
Wyant Healthcare, Inc. (formerly Hosposable Products, Inc.) and
Arthur Andersen LLP has ceased.
Very truly yours,
/s/ Arthur Andersen LLP
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Arthur Andersen LLP
Copy to:
Chief Accountant, Securities and Exchange Commission
Mail Stop 9-5
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[Arthur Andersen LLP letterhead]
April 27, 1997
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20459
Re: Wyant Healthcare, Inc.
Form 8-K
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Dear Sirs:
This is to state that Arthur Andersen LLP agrees with the statements made by
Wyant Healthcare, Inc. in Item 4 of this Form 8-K dated April 27, 1997.
Very truly yours,
/s/ Arthur Andersen LLP
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Arthur Andersen LLP
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