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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
SEPTEMBER 4, 1998
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Date of Report (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/A
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On September 4, 1998, the Board of Directors of Registrant
approved the appointment of Keiter, Stephens, Hurst, Gary & Shreaves, P.C.
("Principal Accountant") as the Registrant's independent auditors. For the years
ended December 31, 1996 and 1997, the Principal Accountants had served as
independent auditors for Star Tobacco and Pharmaceuticals, Inc., the accounting
acquirer in the reverse acquisition of the Registrant. 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/A 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.
Prior to the engagement of the Principal Accountants, on March 5,
1998, the Company had engaged Olsen, Thielen & Co., Ltd. ("Former Auditors") as
its independent auditors to audit its financial statements for the years ended
December 31, 1996 and December 31, 1997. On September 4, 1998, Registrant
notified the Former Auditors of its decision to dismiss the Former Auditors as
Registrant's independent auditors. The Former Auditors' report for the fiscal
years ending December 31, 1996 and December 31, 1997 contained no adverse
opinion, disclaimer of opinion or modification as to uncertainty, audit scope or
accounting principles. During Registrant's two most recent fiscal years and any
subsequent interim periods through the date of dismissal, there have been no
disagreements between Registrant and the Former Auditors 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 such firm to make reference in connection with its opinions 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/A 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.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(a) Financial Statements of Businesses Acquired.
None
(b) Pro Forma Financial Information.
None.
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(c) Exhibits.
The exhibits filed as a part of this report are listed on the
Index to Exhibits on page 5 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: September 16, 1998 EYE TECHNOLOGY, INC.
By: /s/ David P. Sheets
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David P. Sheets, President and
Chief Executive Officer
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INDEX TO EXHIBITS
The following exhibit to this report is incorporated herein by
reference:
16. Letter response of Olsen, Thielen & Co., Ltd.
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OLSEN THIELEN & CO., LTD.
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Certified Public Accountants & Consultants
EXHIBIT 16
September 15, 1998
Securities and Exchange Commission
Washington, DC 20549
Gentleman:
We were previously principal accountants for Eye Technology, Inc. and on April
13, 1998 we reported on the consolidated financial statements of Eye
Technology, Inc. and Subsidiaries as of and for the two years ended December
31, 1997. On September 4, 1998 we were dismissed as principal accountants of
Eye Technology, Inc. We have read Eye Technology, Inc.'s statements included
under Item 4 of its amended Form 8-K for September 4, 1998 and we agree with
such statements.
Very truly yours,
/s/ OLSEN THIELEN & CO., LTD.
Olsen Thielen & Co., Ltd.
