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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 AND EXCHANGE ACT OF 1934
APRIL 5, 1996
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Date of Report
(Date of earliest event reported)
INTERNATIONAL CRYOGENIC SYSTEMS CORPORATION
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(Exact name of registrant as specified in its charter)
Nevada 33-19584 23-2582701
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(State of Incorporation) Commission File No. (IRS Employer Ident. No.)
6626 Topper Parkway
San Antonio, Texas 78233
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(Address of principal executive offices)
210-654-1212
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(Registrant's telephone number)<PAGE>
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Item 4 - CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(I) The Company has retained a new independent accounting and audit firm
effective March 1,1996, for the year ending December 31, 1995.
Coopers & Lybrand L.L.P.
1800 One American Center
600 Congress Avenue
Austin, Texas 78701
The Company replaced the former independent accountant and auditor
who resigned effective December 21, 1995.
Michael J. Hooper, CPA
717 West Sprague, Suite 1100
Spokane, WA. 99204
(II) During the registrant's fiscal year ending December 31,1994 and the
subsequent period up to the date of the former accountants release,
there were no disagreements with the former accountant on any matter
of accounting principles or practices, financial statement
disclosures or auditing scope of procedure.
(III)The former accountant's report on the financial statements for the
year 1994 contained an unqualified opinion.
(IV) To the best of our knowledge there are no other required disclosures.
The former accountant verified that there have been no disagreements
on any matter of accounting principals or practices, financial
statements disclosure or auditing scope of procedure either during
the recent fiscal years and subsequent to the date of his
resignation.
(V) Amendment - Attached Exhibit
Accountants letter of resignation dated April 4, 1996.<PAGE>
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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 thereunto duly authorized.
Date: APRIL 5, 1996
INTERNATIONAL CRYOGENIC
SYSTEMS CORPORATION
/s/Francis Simola
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FRANCIS L. SIMOLA
PRESIDENT/CEO<PAGE>
MICHAEL J. HOOPER
CERTIFIED PUBLIC ACCOUNTANT
Washington Trust Financial Center
Suite 1100
West 717 Sprague
Spokane, WA 99204
(509) 838-4608
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April 4, 1996
Securities and Exchange Commission
Washington, D.C. 20549
I resigned as the independent auditor for International Cryogenic Systems
Corporation on December 21, 1995.
During the registrants most recent fiscal year ended December 31, 1994, and
the subsequent period up to the date of the resignation, there have been no
disagreements on any matter of accounting principles or practices,
financial statement disclosures, or auditing scope of procedures.
The unqualified opinion that I issued for the fiscal year ended December
31, 1994, did contain a going concern paragraph relative to the realization
of assets. There was no disagreement as to this opinion report by
management.
Very Truly Yours,
/s/Michael J. Hooper
Michael J. Hooper
cc: International Cryogenic Systems Corporation<PAGE>
