SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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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 7, 1999
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COLUMBIA LABORATORIES, INC.
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(Exact Name of Registrant)
Delaware 1-10352 59-2758596
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(State of Incorporation) (Commission File No.) (IRS Employer
Identification
Number)
2875 Northeast 191 Street, Suite 400
Aventura, Florida 33180
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(Address of Principal Executive Offices)
(305) 933-6089
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(Registrant's telephone number)
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On January 7, 1999, the Board of Directors of Columbia Laboratories,
Inc. (the "Registrant") approved the engagement of Goldstein Golub Kessler LLP
as the Registrant's independent certified public accountants to audit the
Registrant's consolidated financial statements. During the last two fiscal years
and each subsequent interim period, the Registrant has not consulted with
Goldstein Golub Kessler LLP regarding the application of accounting principles
to a specified transaction, either completed or proposed; or the type of audit
opinion that might be rendered on the Registrant's financial statements or on
any matter that was the subject of a disagreement or a reportable event.
Simultaneously with the approval of the Registrant's new
accountants, the Board of Directors dismissed Arthur Andersen LLP as the
Registrant's independent certified public accountants. During the two most
recent fiscal years or any subsequent interim period, there have been no adverse
opinions, disclaimers of opinion or qualifications or modifications as to
uncertainty, audit scope or accounting principles regarding the reports of
Arthur Andersen LLP, and there have been no disagreements between management and
Arthur Andersen LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure of a nature which
if not resolved to the satisfaction of Arthur Andersen LLP would have caused it
to make reference to the subject matter of such disagreement in connection with
its report.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits.
16.1 Letter of Arthur Andersen dated January 14, 1999 re: change in
certifying accountant.
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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.
COLUMBIA LABORATORIES, INC.
Date: January 14, 1999 By: /s/ David L. Weinberg
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Name: David L. Weinberg
Title: Chief Financial Officer
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EXHIBIT INDEX
EXHIBIT NUMBER DESCRIPTION
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16.1 Letter of Arthur Andersen dated January 14, 1999 re:
change in certifying accountant.
Arthur Andersen LLP
Suite 1470
One Biscayne Tower
Miami FL 33131-1801
January 14, 1999
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Dear Sir/Madam:
We have read Item 4 included in the Form 8-K dated January 14, 1999 of Columbia
Laboratories, Inc. and subsidiaries to be filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein.
Very truly yours,
Arthur Andersen LLP
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