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: October 13, 1997
(Amended from August 15, 1997, and
Amended from September 19, 1997)
(Amended from October 6, 1997)
ENVIRONMENTAL TESTING TECHNOLOGIES, INC.
(Formerly Peripheral Systems, Inc.)
WASHINGTON
1-10069 93-0845837
Commission File Number 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 did not contain
an adverse opinion or a disclaimer of opinion, or was
qualified or modified to uncertainty, audit scope,
accounting principles, or uncertainty (other than 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 most recent fiscal years ended May 31, 1995,
nor during the subsequent interim period through August 15,
1997, 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
subject matter of the disagreement in connection wth 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) Exhibits 16A and 16B:
? BDO Seidman letter dated October 7, 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: October 13, 1997
ENVIRONMENTAL TESTING TECHNOLOGIES, INC.
By __________S/S G. B. Maitland_________
George B. Maitland, President
Exhibit 16A
The Company has in its files a letter from BDO Seidman, LLP,
stating:
We have been furnished with an amended 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,
S/S BDO Siedman, LLP
BDO Siedman, LLP
Exhibit 16B
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,
S/S Terry Dunne
Terry Dunne, CPA
