SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 8-K
(Amended)
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report: September 19, 1997
(Amended from August 15, 1997)
ENVIRONMENTAL TESTING TECHNOLOGIES, INC.
(Formerly Peripheral Systems, Inc.)
WASHINGTON
1-10069 93-0845837
Commission File No. IRS Employer Identification No.
7500 Perimeter Road South
Seattle, Washington 98108
Registrant's telephone number, including area code: (206) 763-1919
Item 4 - Changes in Registrant's Certifying Accountant
Effective August 15, 1997, BDO Seidman, LLP ("BDO"), the auditors of
Environmental Testing Technologies, Inc. (the "Company"), has resigned.
BDO's reports on the consolidated financial statements for the fiscal years
ended May 31, 1994 and 1995 contained an explanatory paragraph as to the
Company's ability to continue as a going concern. The audits of the
financial statements for the fiscal years ended May 31, 1996 and 1997 were
not completed.
On August 15, 1997, BDO informed the Company that information regarding the
filing of certain tax forms had recently come to BDO's attention. This
information (although it would not cause a material adjustment to the
financial statements) has led BDO to believe that it no longer can rely on
management's representations.
The Company is not aware of any disagreements with BDO during the two fiscal
years ended May 31, 1995, on any matter of accounting principles or
practices, financial statements disclosure, or auditing scope or procedure,
which disagreement, if not resolved to the satisfaction of BDO, would have
caused it to make reference to the subject matter of the disagreement in
connection with its report.
On August 18, 1997, the Board of Directors of Environmental Testing
Technologies, Inc. engaged the accounting firm of Terrence J. Dunne as
independent accountants for the registrant to perform an audit for the fiscal
years 1996 and 1997.
On September 18, 1997, Terrence J. Dunne resigned by mutual agreement as
independent accountants for the Registrant due to the time constraint
requirements placed upon Terrence J. Dunne by the registrant. The Company
is not aware of any disagreements with Terrence J. Dunne on any matter of
accounting principles or practices, financial statement disclosure or
auditing scope or procedure, which disagreement, if not resolved to the
satisfaction of Terrence J. Dunne, would cause it to make reference to the
sub disagreement in connection with its report for the fiscal years 1996 and
1997.
On September 18, 1997, the Board of Directors of Environmental Testing
Technologies, Inc. engaged the accounting firm of Williams and Webster as
independent accountants for the Registrant to perform the audit for the
fiscal years 1996 and 1997.
Audited financial statements prepared pursuant to the requirements of
Section 15(d) of the Exchange Act were not filed for the past two fiscal
years. The Registrant is working toward preparing a filing to cover the
period in which no filings were made.
The Registrant has requested that BDO Seidman furnish it with a letter
addressed to the Commission stating whether it agrees with the above
statements. A copy of such letter is an Exhibit to the Form 8-K.
The Registrant has requested Terrence J. Dunne furnish it with a letter
addressed to the Commission stating whether it agrees with the above
statement relative to Terrence J. Dunne. A copy of such letter is an
Exhibit to the Form 8-K.
Item 7 - Financial Statements and Exhibits
(a) Financial statements - not applicable
(b) Pro forma financial information - not applicable
(c) Exhibit:
BDO Seidman letter dated September 3, 1997
Terrence J. Dunne letter dated September 18, 1997
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.
Dated: August 20, 1997
ENVIRONMENTAL TESTING TECHNOLOGIES, INC.
By ____Signature on File________________________
George B. Maitland, President
Exhibit
The Company has in its files a letter from BDO Seidman, LLP, stating:
We have been furnished with a copy of the response to Item 4 of Form 8-K/A
for the event that occurred on August 15, 1997, filed by our former client,
Environmental Testing Technologies, Inc. We agree with the amended
disclosures made in response to that Item insofar as they relate to our firm.
Very truly yours,
Signature on file
BDO Siedman, LLP
Exhibit
The Company has in its files a letter from Terrence J. Dunne, CPA, stating:
I have read the draft of the 8-K Report dated September 19, 1997, from
Environmental Testing Technologies, Inc. to the Securities and Exchange
Commission, and I concur with it.
Sincerely,
Signature on file
Terry Dunne, CPA
