HOSPITAL STAFFING SERVICES INC
8-K, 1998-04-23
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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 April 22, 1998
                        (Date of earliest event reported)

                        HOSPITAL STAFFING SERVICES, INC.
             (Exact name of registrant as specified in its charter)

         FLORIDA                    1-11131              59-2150637
(State or other jurisdiction     (Commission          (I.R.S. Employer
     of incorporation)           File Number)       Identification Number)

                      6245 North Federal Highway, Suite 500
                       Fort Lauderdale, Florida 33308-1900
                    (Address of principal executive offices)

                                 (954) 771-0500
               Registrant's telephone number, including area code











<PAGE>



                HOSPITAL STAFFING SERVICES, INC. AND SUBSIDIARIES
                                    FORM 8-K
              ITEM 4. Changes in Registrant's Certifying Accountant


On April 2,  1998 the  client-auditor  relationship  between  Hospital  Staffing
Services,  Inc.  ("Company") and Arthur Andersen,  LLP ceased. It was a decision
made by the Company's'  prior  management.  The Company  considers this to be an
urgent  matter and wants to ratify the  actions  of prior  management.  A formal
resolution or  ratification of prior  management's  actions will be obtained and
filed promptly.

As was previously  reported the Company filed for protection under Chapter 11 of
the Federal  Bankruptcy Code and as such  engagement of another  accounting firm
requires  approval from the Court.  The Company has been engaged in  discussions
with Ernst & Young,  LLP and a proposal has been put before the Court;  however,
the required  approval was not obtained as of Friday,  April 10, 1998.  On-going
discussions continue with Ernst & Young, LLP to overcome the obstacles presented
by the Court.

During the period,  subsequent to the  non-acceptance  of the Ernst & Young, LLP
proposal,  the Company has continued to contact,  hold discussions and negotiate
acceptable fee arrangements  with a series of accounting firms including Ernst &
Young,  LLP. Upon selection and approval of fee  arrangements by the Courts,  an
announcement  of  the  Company's   external   accounting  firm  will  be  issued
immediately.  It is the  Company's  intention to complete  this process with all
prudent haste.








<PAGE>





                                   SIGNATURES
                                 April 22, 1998


         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.


HOSPITAL STAFFING SERVICES, INC.


By:  /s/Steve Martin                       Steve Martin, Chief Financial Officer
                                           (principal financial officer)
                                           Date: April 22, 1998


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