CONCURRENT COMPUTER CORP/DE
8-K, 1999-09-13
ELECTRONIC COMPUTERS
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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 (Date of earliest event reported):  August 18, 1999


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


            Delaware                 0-13150                    04-2735766
            --------                 -------                -----------------
     (State or other juris-        (Commission               (IRS  Employer
   diction of incorporation)        File Number)             Identification
                                                             Number)


4375  River  Green  Parkway,  Duluth,  Georgia            30097
- ----------------------------------------------           -------
(Address  of  principal  executive  offices)            (Zip Code)

Registrant's telephone number including area code:  (678) 258-4000


          2101 West Cypress Creek Road, Ft. Lauderdale, Florida  33309
          ------------------------------------------------------------
          (Former name or former address, if changes since last report)

<PAGE>
Item  4.  Changes  in  Registrant's  Certifying  Accountant

     On  August  18,  1999,  the  accounting  firm  of Deloitte & Touche LLP was
selected as the independent accountants for Concurrent Computer Corporation (the
"Company")  for  the  fiscal year ending June 30, 2000 to replace the accounting
firm  of  KPMG  LLP.  KPMG LLP was notified of this decision on August 19, 1999.
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 ended June 30, 1998 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 consolidated financial statements of the Company for
each  of  the  past  two  years  ended June 30, 1998 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  ended  June 30, 1998 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
consolidated  financial  statements and neither a written report nor oral advice
was  provided  to  the  Company  that  Deloitte  &  Touche  LLP concluded was an
important  factor  considered  by  the  Company  in reaching a decision as to an
accounting,  auditing or financial reporting issue during the Company's two most
recent  fiscal  years ended June 30, 1998 or any subsequent interim period prior
to  engaging  Deloitte  &  Touche  LLP.


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

Exhibit No.       Description                              Sequential Page No.
- ----------        -------------------------------         ---------------------
16                Letter of KPMG LLP regarding
                  change in certifying accountant

<PAGE>
                                    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
                                    President,  Real-Time  Division  and
                                    Acting  Chief  Financial  Officer
                                    (Principal Accounting and Financial Officer)


Date:  September 13, 1999

<PAGE>

                                                          September 10, 1999


Securities  and  Exchange  Commission
Washington,  DC   20549

Ladies  and  Gentlemen:

We  were  previously  principal  accountants for Concurrent Computer Corporation
and,  under  the  date  of  September  22, 1998, we reported on the consolidated
financial  statements  of Concurrent Computer Corporation and subsidiaries as of
and  for  the  years  ended June 30, 1998 and 1997.  On August 19, 1999, we were
notified  that  Concurrent Computer Corporation engaged Deloitte & Touche LLP as
its  principal  accountants  for  the  fiscal  year ending June 30, 2000 and the
auditor  -  client  relationship with KPMG LLP will cease upon completion of the
audit of Concurrent Computer Corporation consolidated financial statements as of
and  for the year ended June 30, 1999 and the issuance of our report thereon. We
have  read Concurrent Computer Corporation's statements included under Item 4 of
its  Form  8-K  dated August 18, 1999, and we agree with such statements, except
that  we  are  not  in  a position to agree or disagree with Concurrent Computer
Corporation's statement that the change in auditors was approved by the Board of
Directors  upon  the  recommendation  of the audit committee and we are not in a
position  to  agree or disagree with Concurrent Computer Corporation's statement
that  neither  a written report nor oral advice was provided to the Company that
Deloitte  &  Touche  LLP  concluded  was  an  important factor considered by the
Company  in  reaching  a  decision  as  to  an accounting, auditing or financial
reporting  issue  to  a  specified transaction or the type of audit opinion that
might  be  rendered  on  Concurrent Computer Corporation's financial statements.

Very  truly  yours,



KPMG  LLP

<PAGE>


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