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UNITED STATES
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): November 18, 1997 (November
12, 1997)
Mycogen Corporation
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(Exact name of registrant as specified in its charter)
California 0-15881 95-3802654
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(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
5501 Oberlin Drive, San Diego, California, 92121
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(Address of principal executive offices)
Registrant's telephone number, including area code: 619-453-8030
Not Applicable
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(Former name or former address, if changed since last report.)
Items 1 through 3. Not applicable.
Item 4. Changes in Registrant's Certifying Accountants.
At a meeting held on November 12, 1997, the Board of Directors of the Company
approved the engagement of Deloitte & Touche LLP as its independent auditors for
the fiscal year ending August 31, 1998 to replace the firm of Ernst & Young LLP
who were dismissed as auditors of the Company effective upon completion of the
annual audit for the Company's fiscal year ended August 31, 1997.
The reports of Ernst & Young LLP on the Company's financial statements for the
past two fiscal years did not contain an adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope, or
accounting principles. In connection with the audits of the Company's financial
statements for each of the two fiscal years ended August 31, 1996, and in the
subsequent interim period, there were no disagreements with Ernst & Young LLP on
any matters of accounting principles or practices, financial statement
disclosure, or auditing scope and procedures which, if not resolved to the
satisfaction of Ernst & Young LLP would have caused Ernst & Young LLP to make
reference to the matter in their report. The Company has requested Ernst &
Young LLP to furnish it a letter addressed to the Commission stating whether it
agrees with the above statements. A copy of that letter, dated November 18,
1997, is filed as Exhibit 16 to this Form 8-K.
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Items 5 and 6. Not applicable.
Item 7. Financial Statements and Exhibits.
(c) Exhibits.
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Exhibit Number Description
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16 Letter from Ernst & Young LLP re change in
certifying accountants.
Items 8 and 9. Not applicable.
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.
Mycogen Corporation
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(Registrant)
Date: November 18, 1997 /s/ James A. Baumker
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James A. Baumker
Vice President,
Chief Financial Officer
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EXHIBIT 16 TO FORM 8-K
November 18, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated November 18, 1997, of Mycogen Corporation
and are in agreement with the statements contained in the second paragraph
therein. We have no basis to agree or disagree with other statements of the
registrant contained therein.
/s/ Ernst & Young LLP
