OSMIC INC
8-K, 1996-07-18
COMMERCIAL PHYSICAL & BIOLOGICAL RESEARCH
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                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                ----------------

                                    FORM 8-K
                                 CURRENT REPORT


                     Pursuant to Section 13 or 15(d) of the
                        Securities Exchange Act of 1934


Date of Report (Date of earliest event reported)   July 11, 1996
                                                ------------------------------  

                                  Osmic, Inc.
- ------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)


        Delaware                        0-15198                 38-2640630
- -------------------------       -----------------------    -------------------
 (State of Incorporation            (Commission              (I.R.S. Employer
     or organization)               File Number)            Identification No.) 


        1788 Northwood Drive, Troy, MI                         48084
- -----------------------------------------------           ---------------
    (Address of principal executive offices)                 (Zip Code)    


Registrant's telephone number, including area code   (810) 362-1290
                                                  -----------------------------


- ------------------------------------------------------------------------------
(Former name or former address, if changed since last report)
<PAGE>   2
Osmic, Inc., a Delaware corporation ("Registrant"), submits the following
report on Form 8-K

Item 4. Changes in Registrant's Certifying Accountant

        The Board of Directors of the Registrant approved a change in its
independent accountants from Coopers & Lybrand L.L.P. to Arthur Andersen & Co.
SC, effective July 11, 1996.

        The reports of Coopers & Lybrand L.L.P. on the financial statements of
the Registrant for the last two years did not contain an adverse opinion, a
disclaimer of opinion, modification, or qualification of any kind. During the
two most recent fiscal years preceding the change of accountants, the
Registrant had no disagreements with Coopers & Lybrand L.L.P. that would have
caused Coopers & Lybrand L.L.P. to disclose in its reports any such
disagreements, in the absence of resolution thereof.

        In accordance with the rules of the Securities and Exchange Commission,
Registrant has requested Coopers & Lybrand L.L.P. to furnish the Registrant
with a letter addressed to the Securities and Exchange Commission which is
filed as an exhibit hereto.

<PAGE>   3


                                   SIGNATURE

        Pursuant to the requirements of Section 12 of the Securities Exchange
Act of 1934, the Registrant has duly caused this Registration Statement to be
signed on its behalf by the undersigned, thereunto duly authorized.


                                        OSMIC, INC.

                                        
                                        By:  /s/ Wes L. Hardenburg
                                             --------------------------------
                                                 Wes L. Hardenburg
                                                 Secretary, Treasurer and CFO


Dated: July 17, 1996


<PAGE>   4
                                 EXHIBIT INDEX


Exhibit No.             Description                                     Page No.
- -----------             -----------                                     --------

  16                    Letter of Coopers & Lybrand L.L.P.                 4


<PAGE>   1
                                                                      EXHIBIT 16

                        [COOPERS & LYBRAND LETTERHEAD]

July 17, 1996


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Gentlemen:

We have read the statements made by Osmic, Inc. (copy attached) which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K,
as part of the Company's Form 8-K dated July 11, 1996.  We agree with the
statements concerning our Firm in such Form 8-K

Very truly yours,

Coopers & Lybrand L.L.P.


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