OAK TREE MEDICAL SYSTEMS INC
8-K, 1996-03-05
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) September 6, 1995

                         OAK TREE MEDICAL SYSTEMS, INC.
            (Exact name of registrant as specified in its charter)


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



                              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  September
6, 1995. On September 6, 1995, 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 BDO Seidman,  LLP. 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)      BDO Seidman, LLP has been engaged by the Registrant as
of September 6, 1995 as its principal independent auditors.


Item 7.  Financial Statement and Exhibits

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

                  16.1     Letter from Puritz & Weintraub



                                                   2

<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:  February 27,  1996



                                                   3

<PAGE>


                                                         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




February 27, 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.  for the event report as occurring
September 6, 1995.

Yours truly,

/s/ Puritz & Weintraub

Puritz & Weintraub
Certified Public Accountants



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