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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
Amendment No. 1
June 24, 1998
Date of Report (Date of Earliest event reported)
Arrhythmia Research Technology, Inc.
(Exact name of registrant as specified in its charter)
Delaware 1-9731 72-0925679
(State of other jurisdiction (Commission (IRS Employer
of incorporation) File Number) (Identification No.)
5910 Courtyard Drive, Suite 300
Austin, Texas 78731
(Address of Principal executive offices)
(512) 343-6912
(Registrant's telephone number, including area code)
N/A
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(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(i) Coopers & Lybrand L.L.P. has resigned as the registrant's
certifying accountant.
(ii) The principal accountant's report on the financial statements
for neither of the past two years contained an adverse opinion
or a disclaimer of opinion, or was qualified or modified as to
uncertainty, audit scope, or accounting principles.
(iii) The Board of Directors had made a decision in April 1998 to
retain a new certifying accountant. In its response, dated
July 1, 1998, PricewaterhouseCoopers LLP stated that it was
unable to verify the Board's actions in April 1998. In
connection with the preparation of the filing of the
registrant's 10Q for the quarter ended March 31, 1998. The
former accountant requested copies of all minutes for the
relevant quarter. The minutes of the April 1998 meeting were
not provided to the former accountants because the individual
responsible for keeping the minutes was out of the office and
the individual who provided access to the minutes was unaware
of the existence of the April 1998 minutes.
(iv) During the registrant's two most recent fiscal years and any
subsequent interim period preceding the resignation of
registrant's former accountant, there were no disagreements with
the former accountant on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or
procedure, which disagreement(s), if not resolved to the
satisfaction of the former accountant, would have caused it to
make a reference to the subject matter of the disagreement(s)
in connection with its report.
(v) During the registrant's two most recent fiscal years and any
subsequent interim period preceding the resignation of
registrant's former accountant, there were no events (even
though the registrant and the former accountant did not express
a difference of opinion regarding the event) listed in
paragraphs (a)(2)(v)(A) through (D) of Item 304 of Regulation
S-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
Exhibit 1. Letter, dated July 1, 1998, to Securities and Exchange
Commission from PriceWaterhouseCoopers LLP.
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SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
ARRHYTHMIA RESEARCH TECHNOLOGY, INC.
Date: July 10, 1998 By: /s/ Sidney M. Barbanel
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Sidney M. Barbanel, President
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