SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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): May 7, 1996
Immucor, Inc.
(Exact Name of Registrant
as Specified in its Charter)
Georgia 0-14820 22-2408354
(State or Other (Commission (IRS Employer
Jurisdiction of File No.) Identification No.)
Incorporation or
Organization)
3130 Gateway Drive
PO Box 5625
Norcross Georgia 30091-5625
(Address of Principal (Zip Code)
Executive Offices)
Registrant's Telephone Number 770-441-2051
(including area code)
Immucor, Inc.
Current Report on Form 8-K
Item 4. Changes in Registrant's Certifying Accountant
Dismissal of Deloitte & Touche LLP.
On May 7, 1996, the Registrant dismissed Deloitte & Touche LLP, Atlanta,
Georgia ("D&T"), as its independent accountant upon the recommendation of
the Registrant's Audit Committee and the approval of the Registrant's Board
of Directors. D&T's reports on the Registrant's financial statements for
each of the past two years contained no adverse opinion nor any disclaimer
of opinion. None of such reports was qualified or modified as to uncertainty,
audit scope, or accounting principles. There were no disagreements with D&T
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 D&T would have caused D&T to make a reference
to the subject matter of the disagreements in connection with any of its
reports relating to the Registrant's two most recent fiscal years or any
subsequent interim period preceding D&T's dismissal. There has not occurred
within the Registrant's two most recent fiscal years or any subsequent
interim period preceding D&T's dismissal, any event of the kind listed in
paragraphs (A) through (D) of Item 304 (a) (1) (v) of Regulation S-K.
The Registrant has provided to D&T a copy of the foregoing disclosures and
requested D&T to furnish to the Registrant a letter addressed to the
Securities and Exchange Commission stating whether D&T agrees with the
statements made by the Registrant in the foregoing disclosure and, if not,
stating the respects in which D&T does not agree. D&T's letter in response
is attached hereto as Exhibit 16.
Engagement of Ernst & Young LLP.
On May 7, 1996, the Registrant engaged the firm of Ernst & Young LLP as its
new independent accountant to audit the Registrant's financial statements.
During the Registrant's two most recent fiscal years, and the subsequent
interim periods prior to engaging Ernst & Young LLP, neither the Registrant
nor anyone on its behalf consulted Ernst & Young LLP regarding either: (i)
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 Registrant's financial statements, or (ii) any matter that was either
the subject of a disagreement (as defined in Item 304 (a) (1) (iv) of
Regulation S-K and the related instructions to Item 304) or a reportable
event (as described in Item 304 (a) (1) (v) of Regulation S-K).
Item 7. Financial Statements and Exhibits.
(a) Financial statements of business acquired - not applicable.
(b) Pro forma financial information - not applicable.
(c) Exhibits:
16 - letter of Deloitte & Touche LLP dated May 7, 1996
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.
Immucor, Inc.
By:/s/ Richard J. Still
Richard J. Still
Senior Vice President - Finance,
Secretary and Treasurer
Dated May 7, 1996
May 7, 1996
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, NW
Washington, DC 20549
Dear Sirs/Madams:
Except for the referenced actions of Immucor, Inc.'s Audit Committee and
Board of Directors and the absence of consultation by representatives of
Immucor, Inc. with Ernst & Young LLP of which we have no knowledge, we
have read and agree with the comments in Item 4 of Form 8-K of Immucor, Inc.
dated May 7, 1996.
Yours truly,
Deloitte & Touche LLP
