NUMED HOME HEALTH CARE INC
8-K, 1999-05-18
HOME HEALTH CARE SERVICES
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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): May 11, 1999



                          NuMED Home Health Care, Inc.
             (Exact name of Registrant as specified in its charter)



          Nevada                     1-12992                   34-171164
- ---------------------------        -------------          ---------------------
(State or other jurisdiction        (Commission           (IRS Employer 
     of incorporation)              File Number)          Identification Number)



     5770 Roosevelt Boulevard, Suite 700
             Clearwater, Florida                              33760
    -------------------------------------              --------------------
  (Address of principal executive offices)                  (Zip Code)


                                 (727) 524-3227
               ---------------------------------------------------
              (Registrant's telephone number, including area code)
<PAGE>


Item 4.   Change in Registrant's Certifying Accountant.

          On  December  4, 1998 NuMED Home  Health  Care,  Inc.  ("NuMED" or the
          "Company")  filed a Form 8-K disclosing that the Company and its prior
          auditors,  Ernst & Young LLP ceased their  relationship on December 1,
          1998.  On  December  16,  1998 NuMED  filed Form  8-K/A  amending  the
          original  Form 8-K filed in  connection  with the ceased  relationship
          with Ernst & Young LLP.

          On May 10,  1999,  NuMED  engaged  the  accounting  firm of Deloitte &
          Touche  LLP  as  the  Company's  principal  accountant  to  audit  the
          Company's  financial  statements  for the fiscal  year ended March 31,
          1999.  The  engagement  of  Deloitte & Touche LLP was  approved by the
          Board of Directors.




                                    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 thereunto duly authorized.



                                    NuMED HOME HEALTH CARE, INC.


                                    By:  /s/Susan J. Carmichael
                                        Susan J. Carmichael
                                        Chief Executive Officer and President



Date:    May 18, 1999

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