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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
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Date of Report (Date of earliest event reported) June 17, 1996
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VIRAGEN (EUROPE) LTD.
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(Exact name of registrant as specified in its charter)
Delaware 017827 11-2788282
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(State or other jurisdiction (Commission File (IRS Employer
or incorporation) Number) Identification No.)
2343 West 76th Street, Hialeah, Florida 33016
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(Address of principal executive offices, including zip code)
Registrant's telephone number, including area code (305) 823-0269
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Not Applicable
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(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) On June 18, 1996, Cogen Sklar, LLP was replaced as the Company's auditors,
based on the Company's intention to retain the same audit firm as its parent
Viragen, Inc.
(b) During the two most recent fiscal years and interim period subsequent to
June 30, 1995, there have been no disagreements with Cogen Sklar LLP (year
ended June 30, 1995 and interim subsequent period) or Grant Thornton (year
ended June 30, 1994) on any matter of accounting principals or practices,
financial statement disclosure, or auditing scope or procedure or any
reportable events.
(c) The reports of Cogen Sklar, LLP for June 30, 1995 and Grant Thornton for
June 30, 1994 did not contain an adverse opinion, disclaimer of opinion,
qualification, or modification as to audit scope or accounting principals;
however, due to a lack of operations at that time, these opinions did contain
a modification as to uncertainty as to substantial doubt about the Company's
ability to continue as a going concern.
(d) The Company has requested Cogen Sklar, LLP to furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not it
agrees with the statements made by the Company in response to Item 4 and, if
not, stating the respects in which it does not agree. The Company delivered a
copy of this Form 8-K report to Cogen Sklar, LLP on June 18, 1996. The
Company will file by amendment, as an exhibit to this Form 8-K Report, a copy
of such letter when it is received.
(e) On June 18, 1996, the Board of Directors of the Company appointed Ernst &
Young LLP as independent auditors of the Company for fiscal year ended June
30, 1995, subject to approval by the shareholders.
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SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934,
the Registrant has duly caused this Report on Form 8-K to be signed on its
behalf by the undersigned hereunto duly authorized.
Viragen (Europe) Ltd.
By: /s/ Dennis W. Healey
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Dennis W. Healey
Executive Vice President
Chief Financial Officer
DATED: June 18, 1996
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