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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
DECEMBER 19, 1996
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(Date of earliest event reported)
EYE TECHNOLOGY, INC.
(Exact Name of Registrant as Specified in Charter)
DELAWARE 000-15324 52-1402131
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
16 SOUTH MARKET STREET
PETERSBURG, VIRGINIA 23803
(Address of Principal Executive Offices, Including Zip Code)
(804) 861-0681
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(Registrant's telephone number,
including area code)
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EYE TECHNOLOGY, INC.
FORM 8-K
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On December 19, 1996, Price Waterhouse LLP ("Former Auditors")
resigned as Registrant's independent accountant. In its reports for
Registrant's 1995 and 1994 fiscal years, the Former Auditors expressed
"substantial doubt about the Registrant's ability to continue as a going
concern." During the 1995 and 1994 fiscal years and the interim period through
December 19, 1996, there were no disagreements between Registrant and the
Former Accountant on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreement, if not resolved to their satisfaction, would have caused them to
make reference in connection with their opinion to the subject matter of the
disagreement.
Registrant has provided the Former Auditors with a copy of the
disclosures being reported in this report on Form 8-K prior to its filing with
the Commission. A copy of the Former Auditors' letter response to this item is
attached as an exhibit to this report.
On March 5, 1998, the Board of Directors of Registrant engaged
Olsen, Thielen & Co., Ltd. ("Principal Accountant") as Registrant's new
independent auditors to audit Registrant's financial statements for the years
ended December 31, 1996 and December 31, 1997. Registrant had not, prior to
such engagement, consulted the Principal Accountant regarding any financial
statement matters, or otherwise, of Registrant.
Registrant has provided the Principal Accountant with a copy of
the disclosures being reported in this report on Form 8-K prior to its filing
with the Commission. The Principal Accountant had no additional information or
comments to address to the Commission in response to this item.
ITEM 7. (c) Exhibits.
The exhibits filed as a part of this report are listed on the
Index to Exhibits on page 4 of this report, which index is incorporated in this
Item 7(c) by reference.
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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.
Date: April 10, 1998 EYE TECHNOLOGY, INC.
By: /s/ SAMUEL P. SEARS, JR.
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Samuel P. Sears, Jr.,
Chief Executive Officer
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INDEX TO EXHIBITS
The following exhibit to this report is incorporated herein by
reference:
1. Letter response of Price Waterhouse LLP
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EXHIBIT 1
[PRICE WATERHOUSE LLP LETTERHEAD]
April 10, 1998
Securities and Exchange Commission
450 Fifth Street NW
Washington, DC 20549
Ladies and Gentlemen:
EYE TECHNOLOGY, INC.
We have read Item 4 of Eye Technology, Inc.'s filing on Form 8-K/A dated April
10, 1998 and are in agreement with the statements contained in Item 4 therein.
Your very truly,
/s/ PRICE WATERHOUSE LLP
Price Waterhouse LLP
