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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K/A
AMENDMENT NO. 1
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): December 2, 1999
Industrial Imaging Corporation
(Exact name of registrant as specified in its charter)
Delaware 0-15520 05-0396504
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(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification No.)
incorporation)
847 Rogers Street, Lowell, Massachusetts 01852
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (978) 937-5400
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Not Applicable
(Former name or former address, if changed since last report)
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TABLE OF CONTENTS
FORM 8-K/A
February 16, 2000
Item Page
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Item 4. Changes in Registrant's Certifying Accountant 1
Signatures 2
Exhibit A - Letter from former accountant
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On December 2, 1999, the Registrant engaged Cayer Prescott Clune &
Chatellier, LLP as its new independent auditors for the Registrant's fiscal year
ending March 31, 1999 and terminated its auditor relationship with BDO Seidman,
LLP ("BDO").
BDO served as the independent auditors for the Registrant for the
fiscal year ended March 31, 1998. In its report on the financial statements for
the fiscal year ended March 31, 1998, BDO included an explanatory paragraph
regarding the uncertainty as to the Registrant's ability to continue as a going
concern because of recurring losses from operations and the non-payment of debt
obligations as they became due. The decision to change independent auditors was
approved by the Board of Directors, because of the Registrant's deteriorating
financial condition and its inability to pay BDO for the work it had performed.
During fiscal 1998 and any subsequent interim periods, there were no
disagreements on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreement, if not
resolved to the satisfaction of BDO, would have caused it to make a reference to
the subject matter of the disagreement in connection with its report. In
addition, BDO did not advise the Registrant of any events set forth in Item
304(a)(1)(iv)(B) of Regulation S-B during fiscal 1998 and any subsequent interim
periods.
1
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SIGNATURES
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.
Industrial Imaging Corporation
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(Registrant)
Date: February 16, 2000 By: /s/ Juan J. Amodei, Ph.D.
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Juan J. Amodei, Ph.D.
President and Chief Executive Officer
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EXHIBIT A - LETTER FROM FORMER ACCOUNTANT
BDO Seidman, LLP 40 Broad Street, Suite 500
Accountants and Consultants Boston, Massachusetts 02109-4307
Telephone: (617) 422-0700
Fax: (617) 422-0909
January 27, 2000
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
Gentlemen:
We have been furnished with a copy of the response to Item 4 of Form
8-K for the event that occurred on December 2, 1999, to be filed by our former
client Industrial Imaging Corporation. We agree with the statements made in
response to that Item insofar as they relate to our Firm.
Very truly yours,
BDO Seidman, LLP
