SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
Current Report Pursuant to Section 13 or 15(d) of
The Securities Act of 1934
Date of Report: January 30, 1997
HAUSER, INC.
(formerly Hauser Chemical Research, Inc.)
(Exact name of Registrant as specified in its charter)
Colorado 0-17174 84-0926801
(State or other jurisdiction (Commission File
I.R.S. Employer
of incorporation) Number) Number)
5555 Airport Boulevard
Boulder, Colorado 80301
(Address of principal executive office)
(303) 443-4662
(Registrant's telephone number,
including area code)
Hauser Chemical Research, Inc.
(Former name or former address, if changed since last
report)
Item 4. Changes in Registrant's Certifying Accountant.
(a) Previous independent accountants.
(i) On January 24, 1997, the Registrant dismissed the
accounting firm of Deloitte & Touche LLP as its independent
accountants effective January 24, 1997.
(ii) During the Registrant's fiscal years ended April 30,
1996
and 1995, and the interim periods subsequent to April 30,
1996, 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 would have caused the former accountants
to make reference in their report to such disagreements if
not resolved to their satisfaction.
(iii) Deloitte & Touche's reports on the financial
statements for the past two years have contained no adverse
opinion or disclaimer of opinion and were not modified
as to uncertainty, audit scope or accounting principles.
(iv) The Registrant's Audit Committee approved the decision
to
change independent accountants.
(v) The Registrant has provided Deloitte & Touche with a copy
of
this disclosure and requested that Deloitte & Touche furnish
it with a letter addressed to the Securities and Exchange
Commission (the "Commission") stating whether it agrees with
the above statements. (A copy of the Deloitte & Touche
letter addressed to the Commission is filed as Exhibit No.
16.1 to this Form 8-K.)
(b) New independent accountants.
(i) On January 29, 1997, the Registrant engaged Arthur
Andersen
LLP as its new independent accountants for the fiscal year
ending April 30, 1997.
(ii) Prior to the appointment of Arthur Andersen, the
Registrant
did not engage or consult with Arthur Andersen LLP regarding
the matters described in Regulation S-K, Item 304(a)(2), but
did discuss with Arthur Andersen LLP its engagement fees and
standard engagement terms for serving as the Registrant's
auditors.
Item 7. Financial Statements and Exhibits
(c) Exhibits
Exhibit 16.1 - Letter of Deloitte & Touche to
the Securities and Exchange Commission dated January 30,
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 thereunto duly authorized.
DATED, this 30th day of January 1997.
HAUSER, INC.
By: ________________________________
/s/ David I. Rosenthal
Chief Financial Officer
Exhibit 16.1
January 30, 1997
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item
4.(a)(i), (a)(ii), (a)(iii) and (a)(v) of Form 8-K of Hauser,
Inc. dated January 30, 1997. We have also read and have no
basis to agree or disagree with the comments in Item
4.(a)(iv), (b)(i) and (b)(ii) in the same Form 8-K.
Yours truly,
/s/ Deloitte & Touche LLP
DELOITTE & TOUCHE LLP
Denver, Colorado
