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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): December 9, 1998
CHANTAL PHARMACEUTICAL CORPORATION
(Exact name of the Registrant as specified in its charter)
(State or other jurisdiction of (Commission File Number) (I.R.S. Employer
incorporation or organization) Identification No.)
DELAWARE 000-13304 222276346
5757 W. CENTURY BLVD., SUITE 700, LOS ANGELES, CALIFORNIA 90045
(Address of the Registrant's principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (310) 574-5588
None.
(Former name or former address, if changed since last report.)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
The Registrant terminated the engagement of Singer Lewak Greenbaum &
Goldstein LLP ("SLGG") on December 10, 1998 based on the inability of
Registrant and SLGG to agree on the amount of fees required for the work
requested by Registrant.
SLGG has not prepared any reports on any of the Registrant's financial
statements.
The Registrant's Board of Directors did not recommend a change in
accountants.
During the Registrant's two most recent fiscal years and any subsequent
interim period preceding SLGG's dismissal, there were no disagreements with
SLGG on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope of procedure, which disagreement(s) if not
resolved to the satisfaction of SLGG, would have caused it to make reference
to the subject matter of the disagreement(s) in connection with its report.
During the Registrant's two most recent fiscal years and any subsequent
interim period preceding SLGG's dismissal, none of the events referred to in
Item 304(a)(1)(v) of Regulation S-K has occurred.
The Registrant's newly engaged independent accountants are Stonefield
Josephson, Inc. ("SJI"). SJI was engaged by the Registrant on December 9,
1998. During the Registrant's two most recent fiscal years and any
subsequent interim period prior to the engagement of SJI, neither the
Registrant nor anyone on its behalf consulted SJI regarding the matters
referred to in Item 304(a)(2) of Regulation S-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Exhibit 1 -- Letter dated January 14, 1999 from SLGG to the Securities and
Exchange Commission.
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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 hereunto duly authorized.
CHANTAL PHARMACEUTICAL CORPORATION
Date: January 14, 1999 By: /s/ Charles P. Scalzo
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Charles P. Scalzo
Chief Financial Officer
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EXHIBIT INDEX
Exhibit Sequential
No. Exhibit Page No.
- ------- ------- ----------
1. Letter, dated as of January 14, 1999, from Singer 5
Lewak Greenbaum & Goldstein, LLP to the Commission
stating whether it agrees with the statements made
by the Registrant in response to Item 304(a) of
Regulation S-K.
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[LETTERHEAD]
January 14, 1999
Securities and Exchange Commission
Washington, DC 20549
Re: Chantal Pharmaceutical Corporation
File No. 22-2276346
Dear Sir or Madam:
We have read Item 4 of the Form 8-K of Chantal Pharmaceutical Corporation
dated January 14, 1999, and agree with the statements contained therein.
Very truly yours,
/s/ SINGER, LEWAK GREENBAUM & GOLDSTEIN LLP
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SINGER, LEWAK GREENBAUM & GOLDSTEIN LLP
