OAK TREE MEDICAL SYSTEMS INC
8-K, 1996-01-26
NON-OPERATING ESTABLISHMENTS
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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 Securities Exchange Act of 1934

       Date of Report (Date of earliest event reported) January 24, 1996


                         OAK TREE MEDICAL SYSTEMS, INC.


             (Exact name of registrant as specified in its charter)


       Delaware                                             0-16206  
      (State or other jurisdiction                       (Commission File No.)
          of incorporation)


         16504 Stonehaven Road
         Miami Lakes, Florida                           33014
(Address of principal executive offices)             (Zip Code)


       Registrant's telephone number, including area code: (305) 822-8889





<PAGE>



Item 4. Changes in Registrant's Certifying Accountant

(a) Puritz & Weintraub has served as the independent  auditors of the Registrant
for the fiscal years ended May 31, 1993 and 1994 and until  January 24, 1996. On
January 24, 1996, Puritz & Weintraub resigned their engagement upon consultation
with the  Registrant  because it was  determined  that the best  interest of the
Registrant would be served by retaining Simon Krowitz Bolin & Associates PA. The
decision to change auditors was approved by the Registrant's Board of Directors.
There have been no  disagreements  between the Registrant and Puritz & Weintraub
on any  matters of  accounting  principles  or  practices,  financial  statement
disclosure or auditing scope or procedures.

(b) Simon Krowitz Bolin & Associates PA has been engaged by the Registrant as of
January 24, 1996 as its  principal  independent  auditors  and will serve as the
independent auditors of the Registrant for the fiscal year ended May 31, 1995.


Item 7.  Financial Statement and Exhibits

         (c)      The following documents are filed herewith as exhibits:

                  16.1     Letter from Puritz & Weintraub











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<PAGE>



                                                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.


                                            OAK TREE MEDICAL SYSTEMS, INC.



                                                            /s/ Irwin Bosh Stack
                                            Name:      Irwin Bosh Stack
                                            Title:     Chairman of the Board


Date:  January 25, 1996



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                                                                   EXHIBIT 16.1


                               Puritz & Weintraub
                          Certified Public Accountants
                  (A Partnership of Professional Associations)
                            1244 N. University Drive
                           Plantation, Florida 33322
                            Telephone (305) 370-2727
                               Fax (305) 370-2776





January 24, 1996



Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C.  20549

Dear Sirs/Madams:

We have read and agree with the  comments  made with  respect to us in Item 4 of
Form 8-K of Oak Tree Medical Systems, Inc. dated January 24, 1996.

Yours truly,

/s/ Puritz & Weintraub

Puritz & Weintraub
Certified Public Accountants


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