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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): November 6, 1996
Commission File No. 0-15893
CONSOLIDATED HEALTH CARE ASSOCIATES, INC.
(Exact name of registrant as specified in its charter)
Nevada 91-1256470
(State or Other Jurisdiction of (I.R.S. Employer
Incorporation or Organization) Identification No.)
38 Pond Street, Suite 305
Franklin, Massachusetts 02038
(Address of principal executive offices) (Zip Code)
(508) 520-2422
Registrants telephone number including
area code
Not Applicable
Former name, former address and former fiscal
year, if changed since last report
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Item 4. Changes in Registrant's Certifying Accountant
(a) Previous independent accountants
(i) On October 29, 1996 Consolidated Health Care Associates, Inc.
(the "Company") was notified by the firm of Price Waterhouse
LLP that they were resigning from the client-auditor
relationship.
(ii) The reports of Price Waterhouse LLP on the Company's financial
statements for the last two fiscal years contained no adverse
opinion nor disclaimer of opinion and were not qualified or
modified as to uncertainly, audit scope or accounting
principle, except that their report on the financial
statements for fiscal 1995 was modified indicating uncertainty
regarding the company's ability to continue as a going
concern.
(iii) In connection with the audits of the Company's financial
statements for each of its two most recent fiscal years and
through October 29, 1996, there have been no disagreements
with Price Waterhouse LLP 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 Price Waterhouse LLP 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 October
29, 1996, there were no "reportable events" (as defined in
Regulation S-K Item 304(a)(I) (V)).
(b) New independent accounts
(i) The Company has not yet appointed new independent accountants.
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Pursuant to the requirements of the Securities and Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.
CONSOLIDATED HEALTH CARE
ASSOCIATES, INC.
Dated: November 6, 1996 By: /s/ Robert M. Whitty
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Robert M. Whitty
President
Dated: November 6, 1996 By: /s/ Raymond L. LeBlanc
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Raymond L. LeBlanc
Chief Financial Officer
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Exhibit Index
Exhibit Number Exhibit Page
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16 Copy of letter from Price Waterhouse LLP 6
dated November 4, 1996 addressed to the
Securities and Exchange Commission.
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[LETTERHEAD OF PRICE WATERHOUSE]
November 4, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
Consolidated Health Care Associates, Inc.
We have read Item 4 of Consolidated Health Care Associates, Inc.'s Form 8-K
dated November 4, 1996 and are in agreement with the statements contained in
paragraph 4(a) therein.
Yours very truly,
/s/ PRICE WATERHOUSE
