FORM 8-K/A
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 29549
CURRENT REPORT
Pursuant to Section 13 of 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): December 15, 1998
NUMED HOME HEALTH CARE, INC.
(Exact name of Registrant as specified in its charter)
Florida 1-12992 34-171164
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(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification Number)
5770 Roosevelt Boulevard, Suite 700, Clearwater, Florida 33760
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (727) 524-3227
N/A
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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
On December 1, 1998, Registrant terminated its relationship with its auditors,
Ernst & Young LLP.
Registrant's certifying account, Ernst & Young LLP had no disagreements or
reportable events during registrants two most recent fiscal years March 31, 1998
and March 31, 1997 through the date of termination on December 1, 1998.
Neither Ernst & Young report dated June 29, 1998 on Registrant's financial
statements for the year ended March 31, 1998 nor its report dated June 20, 1997
for the year ended March 31, 1997 contained an adverse opinion or a disclaimer
of opinion and neither report was qualified or modified as to uncertainty, audit
scope or accounting principles.
The decision to cease relations with Ernst & Young and engage a new auditor was
mutual due to distance and economics. The decision was approved by the Board of
Directors and was based upon the fact that Ernst & Young was sending a team from
Cleveland, originating from when NuMED maintained a financial office in
Cleveland, Ohio. That NuMED office closed in 1997. NuMed Home Health Care, Inc.
will seek auditors in the Tampa Bay Region.
ITEM 7 - FINANCIAL STATEMENT AND EXHIBITS
Letter of Ernst & Young LLP regarding change in certifying account.
SIGNATURE
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.
NuMed Home Health Care, Inc.
Date: December 15, 1998 By: /s/ Susan J. Carmichael
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Susan J. Carmichael
Chief Executive Officer & President
Officer
Ernst & Young LLP
December 15, 1998
Securities and Exchange Commission
450 Fifth Street N.W.
Washington D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K/a dated December 15, 1998 of NuMED Home Health
Care, Inc. and are in agreement with the statements contained in the first and
second paragraphs on page two therein. We have no basis to agree or disagree
with other statements of the registrant contained therein.
Very truly yours,
/S/Ernest & young LLP
Ernest & Young LLP
