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UNITED STATES
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
May 4, 2000
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(Date of the earliest event reported)
Laser Photonics, Inc.
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(Exact name of Registrant as specified in its charter)
Delaware 0-11635 59-2858100
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(State or other jurisdiction- (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
2431 Impala Drive, Carlsbad, California 92008
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(Address of principal executive offices) (Zip Code)
760-602-3300
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Registrant's telephone number, including area code
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
a. On May 4, 2000, Laser Photonics, Inc., a Delaware corporation (the
"Company") terminated its relationship with Hein + Associates, LLP ("Hein +
Associates"), as principal independent accountants for the Company.
In connection with the audits for the three (3) most recent fiscal
years ended December 31, 1999, 1998 and 1997 and the subsequent interim period
through May 4, 2000, there were no disagreements between Hein + Associates and
the Company, on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which disagreements, if
not resolved to the satisfaction of Hein + Associates would have caused Hein +
Associates to make reference in connection with its report for the related
periods with respect to the subject matter of the disagreement.
The audit reports of Hein + Associates on the consolidated financial
statements of the Company, as of and for the fiscal years ended December 31,
1999, 1998 and 1997, did not contain any adverse opinion, or disclaimer of
opinion, nor were they qualified or modified as to uncertainty, audit scope, or
accounting principles.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits.
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16.1 Letter re change in certifying accountant
2
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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.
LASER PHOTONICS, INC.
Dated: May 9, 2000 By: /s/ Dennis McGrath
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Dennis McGrath
Chief Financial Officer
May 9, 2000
Securities and Exchange Commission
405 Fifth Street, N.W.
Washington, D.C 20549
Re: Laser Photonics, Inc.
We have read the statements that we understand Laser Photonics, Inc., and
subsidiaries will include under Item 4 of the Form 8-K report it will file
regarding the recent change of auditors. We agree with such statements made
regarding our firm.
/s/ HEIN + ASSOCIATES LLP
HEIN + ASSOCIATES LLP
Orange, California
