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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
Date of Report (Date of earliest event reported) January 29, 1998
ELECTROPURE, INC.
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(Exact name of registrant as specified in its charter)
CALIFORNIA 0-16416 33-0056212
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State or other jurisdiction (Commission (IRS Employer
of Incorporation file number) Identification No.)
23251 VISTA GRANDE, SUITE A, LAGUNA HILLS, CALIFORNIA 92653
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, include area code (714) 770-9187
HOH WATER TECHNOLOGY CORPORATION
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(Former name or former address, if changed since last report)
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
Effective January 29, 1998, the Company's independent public accountants,
Southland Business Service, resigned. On January 29, 1998, the Company retained
the independent accounting firm of Alex N. Chaplan & Associates to conduct an
audit of its books and records for the fiscal years ended October 31, 1996 and
1997. For the Company's fiscal years ended October 31, 1995 and 1996, the
financial statements were subject to going concern qualifications and an
uncertainty as to the outcome of certain litigation and claims, but were not
otherwise qualified or modified as to audit scope, or accounting principles by
Southland Business Service. During the two fiscal years ended October 31, 1995
and 1996, and since October 31, 1996, there were not any disagreements with
Southland Business on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of Southland Business
Service, would have caused it to make a reference to the subject matter of the
disagreements in connection with its report, nor were there any "reportable
events" as defined in Item 304(a)(1)(v) of Regulation S-K. During the two fiscal
years ended October 31, 1995 and 1996, and between October 31, 1996 and January
29, 1998, Registrant did not consult with Alex N. Chaplan & Associates on the
application of accounting principles to a specified transaction, or the type of
audit opinion that might be rendered on the Registrant's financial statements or
any disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a
reportable event (as defined above).
ITEM 7. FINANCIAL STATEMENT AND EXHIBITS
(b) EXHIBITS:
16.1 Letter from Southland Business Service dated
January 30, 1998.
Pursuant to 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.
ELECTROPURE, INC.
(Registrant)
/S/ CATHERINE PATTERSON
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Catherine Patterson
Chief Financial Officer
January 30, 1998
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EXHIBIT 16.1
Southland Business Service
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Accounting and Financial Planning 20929 Ventura Boulevard #206
Income Tax Preparation Woodland Hills, California 91364
(818) 347-3233
FAX (818) 347-3271
January 30, 1998
Ms. Catherine Patterson
Electropure, Inc.
23251 Vista Grande, Suite A
Laguna Hills, CA 92653
Dear Ms. Patterson:
Our firm has discontinued offering auditing services and, as a result, must
resign as the independent certified public accountants for Electropure, Inc.
(the "Company"). We will continue to offer income tax preparation and financial
planning services to the Company as we have in the past.
Please be advised that a Form 8-K is required to be filed with the Securities
and Exchange Commission ("SEC") within five business days of a change in
accountants.
A copy of the attached letter is being sent to the SEC to confirm that the
client-auditor relationship between Electropure, Inc. (Commission File Number
0-16416) and Southland Business Service has ceased.
Very truly yours,
SOUTHLAND BUSINESS SERVICE
/S/ BERNARD J. LUND
Bernard J. Lund, CPA
cc: Securities and Exchange Commission
