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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 15 or 15(d) of
the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): August 19, 1999
COMMODORE ENVIRONMENTAL SERVICES, INC.
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(Exact name of registrant as specified in its charter)
DELAWARE 0-10054 87-0275043
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(State or other (Commission (I.R.S. Employer
jurisdiction File Number) Identification No.)
of incorporation)
150 EAST 58TH STREET, SUITE 3400
NEW YORK, NEW YORK 10155
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (212) 308-5800
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a)(1)(i) The Registrant has dismissed its former auditors,
PricewaterhouseCoopers LLP ("PwC"), on August 17, 1999.
(ii) The Report of PwC on the Registrant's financial statements
for the year ended December 31, 1997, neither contained any
adverse opinion or disclaimer of opinion nor was qualified or
modified as to uncertainty, audit scope or accounting
principles. PwC has not audited the financial statements of
the Registrant for any period subsequent to December 31,
1997.
(iii) The decision to terminate its relationship with PwC was
approved by the Board of Directors of the Registrant.
(iv) During the past two fiscal years and through August 17, 1999,
there were no disagreements with PwC 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 PwC,
would have caused it to make reference to the subject matter
of the disagreements in connection with its reports.
(a)(2) Pursuant to action approved by the Registrant's Board of
Directors, the Registrant retained Tanner + Co. ("Tanner") as
its auditors as of August 19, 1999.
(a)(3) The Registrant provided PwC with the above disclosures prior
to filing this Current Report on Form 8-K with the
Commission, and is filing herewith PwC's response to those
disclosures pursuant to Item 304(a)(3) of Regulation S-K.
Item 7. FINANCIAL STATEMENTS AND EXHIBITS
(A) EXHIBITS
EXHIBIT NO. DESCRIPTION
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16 Letter regarding Change in Certifying
Accountant.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this Current Report to be signed on its behalf by the
undersigned hereunto duly authorized.
COMMODORE ENVIRONMENTAL SERVICES, INC.
By: /s/ ANDREW P. ODDI
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Andrew P. Oddi
Vice President--Treasurer
Date: August 23, 1999
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EXHIBIT INDEX
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EXHIBIT NO. DESCRIPTION
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16 Letter regarding Change in Certifying Accountant
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Exhibit 16
August 23, 1999
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549
Commissioners:
We have read the statements made by Commodore Environmental Services, Inc.,
(copy attached) which will be filed the Commission pursuant to Item 4 of Form
8-K, as part of the Company's Form 8-K to be filed on or about August 23, 1999.
We agree with the statements concerning our firm in such Form 8-K, except we
have no basis for commenting on the statement made in comment (4)(a)(1)(iii).
Very truly yours,
/s/ PRICEWATERHOUSECOOPERS LLP
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PricewaterhouseCoopers LLP
Philadelphia, Pennsylvania
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