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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported)
May 18, 1999
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NUTRAMAX PRODUCTS, INC.
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(Exact name of registrant as specified in charter)
Delaware 0-18671 061200464
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(State or other jurisdiction (Commission file number) (IRS employer
of incorporation) identification no.)
51 Blackburn Drive, Gloucester, Massachusetts 01930
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(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (978) 282-1800
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Item 7. Financial Information, Pro Forma Financial Information and Exhibits.
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This Form 8-K/A is filed as an amendment to the Current Report on Form 8-K
filed by NutraMax Products, Inc. on May 25, 1999, solely for the purpose of
filing the exhibit set forth below.
Exhibit No Description
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16.1 Letter from Deloitte & Touche LLP
2
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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 thereunto duly authorized.
NUTRAMAX PRODUCTS, INC.
Date: June 4, 1999 By: /s/ Robert F. Burns
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Robert F. Burns
Chief Financial Officer
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EXHIBIT INDEX
16.1 Letter from Deloitte & Touche LLP
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Exhibit 16.1
[Deloitte & Touche LLP Letterhead]
June 2, 1999
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sirs/Mesdames:
We were previously engaged as independent certified public accountants for
Nutramax Products, Inc. (the "Company"). Our engagement as independent
certified public accountants ceased on May 18, 1999. We have read Item 4 of the
Company's Current Report on Form 8-K (the "Form 8-K"), dated May 18, 1999, and
have the following comments:
1. We have no basis to agree or disagree with the statements made in the first
sentence of the first paragraph and in the first, second, third and fourth
sentences of the second paragraph.
2. We agree with the statements made in the last sentence of the first paragraph
and the last sentence of the second paragraph insofar as they relate to
Deloitte & Touche LLP.
3. We agree with the statements made in the third paragraph.
4. With respect to the disagreements described in the fourth paragraph we have
the following comments:
(i) Except as described in the next sentence, we agree with the statements
made in section i. With respect to the statements made in the third
sentence of section i., which states; "(h)owever, Deloitte & Touche LLP
believed that the Company had not obtained sufficient documentation to
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demonstrate that such adjustments were the result of
circumstances..."(emphasis added) we informed the Company's management
that they had not provided us sufficient documentation to demonstrate
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that such adjustments were the result of circumstances existing as of the
closing of the AWC Acquisition.
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(ii) We agree with the statements made in the first two sentences of section
ii. With respect to the statements made in the third sentence of section
ii., we agree that while the first time the Company discussed its
position on accounting for the Opthalmics Division as a discontinued
operation was on April 22, 1999, such initial discussions were continued
at a meeting with the Company on April 26, 1999. We disagree with the
statements made in the fourth sentence of section ii. On April 27, 1999,
we informed the Company that we had not concluded on the propriety of
the Company's position and that we would need to perform additional
research and analysis to reach a conclusion. With respect to the
statements made in the fifth sentence of section ii., we agree with the
statement that on May 15, 1999 we informed the Company that we had
concluded that the Opthalmics Division did not meet the criteria
required to account for the division as a discontinued operation and
that it should be included in continuing operations. Subsequent to the
May 18, 1999 cessation of our auditor client relationship with the
Company, we learned that on May 18, 1999 the Company filed its quarterly
report on Form 10-Q, for the quarter ended April 3, 1999, which
reflected the operations of the Opthalmics Division in such 10-Q as a
discontinued operation.
5. We agree with the statements made in the fifth paragraph insofar as they
relate to discussions of the subject matter described in section i. of
paragraph 4, however, we have no basis to agree or disagree with such
statements as they relate to section ii. of paragraph 4.
6. We agree with the statements made in the sixth and eighth paragraphs.
7. We have no basis to agree or disagree with the statements made in the seventh
paragraph.
Yours truly,
/s/ Deloitte & Touche LLP
cc: Mr. Robert F. Burns, Chief Financial Officer
Nutramax Products, Inc.
