CONCURRENT COMPUTER CORP/DE
8-K, 1996-09-26
ELECTRONIC COMPUTERS
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<PAGE>   1

                       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):  September 25, 1996


                        Concurrent Computer Corporation
               (Exact name of Registrant as specified in Charter)




<TABLE>
<S>                                    <C>                            <C>
  Delaware                                0-13150                     04-2735766
- ------------                           --------------                 --------------
(State or other juris-                  (Commission                   (IRS Employer
diction of incorporation)               File Number)                  Identification
                                                                      Number)
</TABLE>




<TABLE>
<S>                                                                       <C>
2101 W. Cypress Creek Road, Ft. Lauderdale, Florida                          33309
- ---------------------------------------------------                          -----         
(Address of principal executive offices)                                  (Zip Code)
</TABLE>


Registrant's telephone number including area code:  (954) 974-1700



                                     None
                                     ----
        (Former name or former address, if changes since last report)


<PAGE>   2



Item 4.  Changes in Registrant's Certifying Accountant

     On September 25, 1996, the accounting firm of KPMG Peat Marwick LLP was
selected to replace the accounting firm of Coopers & Lybrand L.L.P. as
independent accountants for Concurrent Computer Corporation (the "Company").
Coopers & Lybrand L.L.P. was notified of this decision on September 25, 1996.
The decision to change auditors was approved by the Board of Directors upon the
recommendation of the Audit Committee.

     During the two most recent fiscal years, and subsequent interim periods,
there were no disagreements with the former accountants 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
the former accountants) would have caused them to make reference in connection
with their report to the subject matter of the disagreements.  The accountants'
report on the financial statements of the Company for each of the past two
years did not contain any adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty or audit scope or accounting
principles.

     During the two most recent fiscal years, and the subsequent interim
periods, the Company (or anyone on the Company's behalf) did not consult the
newly engaged accountants 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 Company's financial
statements.


 Item 7.      Exhibits
              --------

 Exhibit No.                  Description                   Sequential Page No.
 -----------            ----------------------------------  -------------------
 16                     Letter of Coopers & Lybrand L.L.P.
                        re change in certifying accountant





<PAGE>   3



                                   SIGNATURE

     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.



                            CONCURRENT COMPUTER CORPORATION





                            By:  /s/ Daniel S. Dunleavy
                                 --------------------------------------------
                                 Daniel S. Dunleavy
                                 Vice President, Chief Financial Officer
                                 (Principal Accounting and Financial Officer)


Date: September 26, 1996



<PAGE>   1


                                                                EXHIBIT 16









September 26, 1996




Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Ladies and Gentlemen:

We have read the statements made by Concurrent Computer Corporation (Commission
File No. 0-13150) (copy attached), which we understand will be filed with the
Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Current
Report on Form 8-K for the month of September 1996.  We agree with the
statements concerning our Firm in such Form 8-K.

Very truly yours,





Coopers & Lybrand L.L.P.






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