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UNITED STATES 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
NURSECARE HEALTH CENTERS, INCORPORATED
SUITE 205
3 STATION SQUARE, PAOLI, PA 19301
PENNSYLVANIA 23-1712311
State of Incorporation of Organization I.R.S. Employer ID No.
Commission File No. 0-7667
Registrant's Telephone Number: 610-644-4051
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Item 4 Changes in Registrant's Certifying Accountant
(a) Previous independent accounts
(i) On November 25, 1997 Nursecare Health Centers, Inc. o dismissed
Zelenkofske o Axelrod as its independent accountants.
(ii) The reports of Zelenkofske o Axelrod on the financial statements
for the past two fiscal years contained no adverse opinion or
disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principle.
(iii) In connection with its audits for the two most recent fiscal years
and through November 25, 1997, there have been no disagreements with
Zelenkofske o Axelrod on any matter of accounting principles or
practices, financial statements disclosure, or auditing scope or
procedure, which disagreements if not resolved to the satisfaction of
Zelenkofske o Axelrod would have caused them to make reference
thereto in their report on the financial statements for such years.
(iv) During the two most recent fiscal years and through November 25,
1997, there have been no reportable events (as defined in Regulation
S-K Item 304 (a) (l) (V).
(v) The Registrant has requested that Zelenkofske o Axelrod furnish it
with a copy of a letter addressed to the SEC stating whether or not
it agrees with the above statements.
(b) New independent accountants
(i) The Registrant engaged Baratz & Associates as its new independent
accountants as of November 25, 1997. During the two most recent
fiscal years and through November 25, 1997, the Registrant has not
consulted with Baratz & Associates on items which (1) were or should
have been subjected to SAS 50 or (2) concerned the subject matter of
a disagreement or reportable event with the former auditor, (as
described in Regulation S-K Item 304 (a) (2)).
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.
Nursecare Health Centers, Inc.
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Registrant
1/9/98 /s/ Frank H. Slattery, III
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Date Frank H. Slattery, III, Treasurer
Nursecare Health Centers, Inc.
