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): JULY 7, 1999
NATIONAL HOME HEALTH CARE CORP.
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(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
DELAWARE
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(STATE OR OTHER JURISDICTION OF INCORPORATION)
000-12927 22-2981141
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(COMMISSION FILE NUMBER) (IRS EMPLOYER IDENTIFICATION NO.)
700 WHITE PLAINS ROAD, SUITE 275, SCARSDALE, NEW YORK 10583
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(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE: (914) 722-9000
NOT APPLICABLE
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(FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)
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Item 4. Changes in Registrant's Certifying Accountant.
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On July 7, 1999, the Company selected Holtz Rubenstein & Co.,
LLP ("Holtz Rubenstein") to replace Richard A. Eisner & Company, LLP ("Eisner")
as the Company's independent public accountants. The decision to change auditors
was approved by the Audit Committee of the Board of Directors.
Eisner's report on the financial statements of the Company for
each of the past two fiscal years did not contain any adverse opinion or
disclaimer of opinion and was not qualified or modified as to uncertainty, audit
scope or accounting principles.
During the Company's two most recent fiscal years, and the
subsequent interim period prior through July 7, 1999, there were no
disagreements with Eisner 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 Eisner, would have caused
Eisner to make reference to the subject matter of the disagreements in
connection with their audit report with respect to financial statements of the
Company.
During the Company's two most recent fiscal years, and the
subsequent interim period through July 7, 1999, there was no disagreement or
difference of opinion with Eisner regarding any "reportable event," as that term
is defined in Item 304(a)(1)(v) of Regulation S-K.
The Company has provided Eisner with a copy of this Report,
and has requested that Eisner furnish the Company with a letter addressed to the
Commission stating whether it agrees with the statements made by the Company.
Such letter is attached hereto as Exhibit 16.
During the two most recent fiscal years and the subsequent
interim period through July 7, 1999, neither the Company nor anyone on behalf of
the Company consulted Holtz Rubenstein regarding either the application of
accounting principles to a specified transaction, either completed or proposed,
or the type of audit opinion that might be rendered on the financial statements
of the Company or any matter that was either the subject of a disagreement,
within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or any reportable
event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
Item 7. Financial Statements, Pro Forma Financial Information and
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Exhibits.
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(a) Financial statements of business acquired: Not Applicable.
(b) Pro forma financial statements: Not Applicable.
(c) Exhibits:
16. Letter of Richard A. Eisner & Company, LLP re: change
in certifying accountant.
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SIGNATURE
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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.
NATIONAL HOME HEALTH CARE CORP.
Date: July 7, 1999 By: /s/ Steven Fialkow
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Steven Fialkow, President
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EXHIBIT INDEX
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Exhibit
Number Description
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16. Letter of Richard A. Eisner & Company, LLP re: change in
certifying accountant.
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Exhibit 16.
Richard A. Eisner & Company, LLP
July 7, 1999
Securities and Exchange Commission
Washington, D.C. 20549
Re: National Home Health Care Corp.
File No. 000-12927
Dear Sir or Madam:
We have read Item 4 of the Form 8-K of National Home Health Care Corp. dated
July 7, 1999. We agree with the statements made in Item 4 relative to our firm.
Very truly yours,
/s/ Richard A. Eisner & Company, LLP
