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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A-1
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): August 25, 1997
APPLIED RESEARCH CORPORATION
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(Exact name of registrant as specified in its charter)
COLORADO 01-10076 86-0585693
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(State or other (Commission file number) (Employer Identi-
incorporation fication No.)
8201 Corporate Drive, Suite 1120, Landover, MD 20785
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (301) 459-8442
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(Former name or former address, if changed since last report)
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ITEM 7: EXHIBITS
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1.0 Letter of Friedman & Fuller, P.C., Certified Public Accountants,
filed pursuant to Item 304(a)(3) of Regulation S-K
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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 hereunto duly authorized.
APPLIED RESEARCH CORPORATION
Dated: 9/4/97 By: /s/ S.P.S. Anand
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Dr. S.P.S. Anand, President
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EXHIBIT 1.0
Friedman & Fuller, PC Certified Public Accountants 2100 Research Boulevard
Management Consultants Suite 250
Rockville, Maryland
20850-3243
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Profitable Ideas Telephone
for Growing Businesses (301) 921-8000
Email: [email protected] FAX
URL: http://www.ffgroup.com/ (301) 921-4700
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August 25, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
To whom it may concern:
We have read the statement made by Applied Research Corporation (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 report. We agree with
the statements concerning our firm in such Form 8-K.
Very truly yours,
/a/ Friedman & Fuller, P.C.
