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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 October 27, 1995
(Date of earliest event reported)
LEE PHARMACEUTICALS
(exact name of registrant as specified in its character)
CALIFORNIA
(State or other jurisdiction of incorporation)
1-7335 95-2680312
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(Commission File Number) (IRS Employer Identification Number)
1444 Santa Anita Avenue, South El Monte, California 91733
(Address of principal executive offices) (Zip Code)
(818) 442-3141
(Registrant's telephone number, including area code)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNT
(a) George Brenner, Certified Public Accountant, was engaged as the
Registrant's principal independent accountant for the year ended
September 30, 1995, on October 27, 1995. Prior to the date,
Jeffery, Corrigan & Shaw had been retained as the Registrant's
principal independent accountants for the year ended September
30, 1995. Jeffery, Corrigan & Shaw was unable to proceed with
the audit engagement because of its failure to obtain the
insurance it believed was necessary.
(b) In connection with its activities for the period September 27,
1995, (the date Jeffery, Corrigan & Shaw was engaged), through
October 27 1995, there have been no disagreements with Jeffery,
Corrigan & Shaw 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 Jeffery, Corrigan & Shaw would have caused them
to make reference in connection with their report to the subject
matter.
(c) A letter dated October 31, 1995, addressed to the Commission from
Jeffery, Corrigan & Shaw stating whether or not they agree with
the statements made by the Registrant herein is filed as Exhibit
16 hereto.
(d) The decision to change independent accountants was approved by
the Board of Directors of the Registrant. The Registrant does
have an audit committee.
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ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL
INFORMATION AND EXHIBITS.
(c) Exhibits.
16. Letter re 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 hereunto duly authorized.
LEE PHARMACEUTICALS
Date: NOVEMBER 1, 1995 By: RONALD G. LEE
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RONALD G. LEE
PRESIDENT
Date: NOVEMBER 1, 1995 By: MICHAEL L. AGRESTI
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MICHAEL L. AGRESTI
VICE PRESIDENT - FINANCE
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JCS
Jeffery,
Corrigan &
Shaw
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CERTIFIED PUBLIC ACCOUNTANTS
AND CONSULTANTS
October 31, 1995
EXHIBIT 16
Securities and Exchange Commission
Mail Stop 9-5
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Items 4(b), 4(c) and sentences two
and three of Item 4(a) of Form 8-K, event date October 27, 1995, of Lee
Pharmaceuticals. We have no basis to comment on Item 4(d) and sentence one of
Item 4(a).
Yours truly,
Jeffery, Corrigan & Shaw
