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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) February 3, 1999.
MEDICAL DEVICE TECHNOLOGIES, INC.
(Exact name of registrant as specified in its charter)
Utah 0-12365 58-1475517
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(State or other (Commission (IRS Employer
jurisdiction of File Number Identification No.)
formation
9191 Towne Center Drive, Suite 420, San Diego, California 92122
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (619) 455-7127
9191 Towne Center Drive, Suite 420, San Diego, California 92122
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(Former name re former address, if changed since last report)
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FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Act of 1934
Item 1. Changes in Control of Registrant
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Not Applicable
Item 2. Acquisition or Disposition of Assets
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Not Applicable
Item 3. Bankruptcy or Receivership
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Not Applicable
Item 4. Changes in Registrant's Certifying Accountant
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On January 27, 1999, the Registrant received notification that
its accounting firm, BDO Seidman, LLP, had resigned. The
Company's decision to accept the resignation of BDO Seidman
was approved by the Company's Board of Directors. The
Registrant had no disagreements nor other events reportable
under Item 304 of Regulation S-B with the former accounting
firm. The former auditors' report on the financial statements
for the past two fiscal years did not contain an adverse
opinion or a disclaimer of opinion, nor was it qualified or
modified as to uncertainty, audit scope, or accounting
principles, except that their report contained an explanatory
paragraph regarding the substantial doubt about the Company's
ability to continue as a going concern.
The Board of Directors has approved the engagement of Parks,
Tschopp, Whitcomb & Orr, PA as independent accountants for the
Company and to advise the Company on accounting matters. Prior
to the appointment of Parks, Tschopp, Whitcomb & Orr, PA, the
Company had not consulted with Parks, Tschopp, Whitcomb & Orr,
PA , regarding the application of accounting principles.
A copy of the letter from BDO Seidman, LLP, regarding the
above disclosure is attached hereto.
Item 5. Other Events
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Not Applicable
Item 6. Resignation of Registrant's Directors
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Not Applicable
Item 7. Financial Statements, Pro Forma Financial Information and
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Exhibits
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Not Applicable
Item 8. Change of Fiscal Year
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Not Applicable
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Item 9. Sales of Equity Securities Pursuant to Regulation S
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Not Applicable
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly authorized and caused the undersigned to sign
this Report on the Registrant's behalf.
MEDICAL DEVICE TECHNOLOGIES, INC.
By:/s/ M. Lee Hulsebus
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M. Lee Hulsebus, Chief Executive Officer
Dated: February 3, 1999
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BDO Seidman, LLP
3200 Bristol Street, Suite 400
Costa Mesa, CA 92626
February 2, 1999
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
Gentlemen:
We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that occurred on January 27, 1999, to be filed by our former client,
Medical Device Technologies, Inc. We agree with the statements made in response
to that Item insofar as they relate to our Firm.
Very truly yours,
/s/ BDO Seidman, LLP
BDO Seidman, LLP
