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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) May 25, 2000
SPAN-AMERICA MEDICAL SYSTEMS, INC.
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(Exact name of Company as specified in its charter)
South Carolina 0-11392 57-0525804
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(State or other jurisdiction of (Commission (IRS Employer
incorporation) File Number) Identification No.)
70 Commerce Center, Greenville, SC 29615
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(Address of principal executive offices)
Company's telephone number, including area code (864) 288-8877
Not Applicable
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(Former name or former address, if changed since last report.)
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ITEM 4. CHANGE IN COMPANY'S CERTIFYING ACCOUNTANT
(a) On May 25, 2000 Span-America Medical Systems, Inc. (the "Company")
dismissed Ernst & Young LLP ("Ernst & Young") as its independent
auditors. On the same date, the Company retained Elliott, Davis &
Company, LLP ("Elliott Davis") as its independent auditors for fiscal
year 2000. The Company's Board of Directors approved the selection of
Elliott Davis. Management has not consulted with Elliott Davis on any
accounting, auditing, or reporting matter.
(b) During the two most recent fiscal years of the Company and each
subsequent interim period preceding April 1, 2000, there have been no
disagreements with Ernst & Young on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or
procedure.
(c) Ernst & Young's report on the financial statements of the Company for
the past two years contained no adverse opinion or disclaimer of
opinion and was not qualified or modified as to uncertainty, audit
scope, or accounting principles.
(d) The Company has provided Ernst & Young with a copy of this disclosure
and has requested that Ernst & Young furnish it with a letter addressed
to the SEC stating whether it agrees with the above statements. (A copy
of Ernst & Young's letter to the SEC, dated May 31, 2000, is filed as
Exhibit 16.1 to the Form 8-K.)
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Company
has duly caused this report to be signed on its behalf by the undersigned
hereunto duly authorized.
SPAN-AMERICA MEDICAL SYSTEMS, INC.
/s/ Richard C. Coggins
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Richard C. Coggins
Chief Financial Officer
/s/ James D. Ferguson
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James D. Ferguson
President and Chief Executive Officer
Date: May 25, 2000
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EXHIBITS
16.1 Letter from Ernst & Young, LLP regarding change in certifying accountant.
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