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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 of 15(d) of the
Securities Exchange Act of 1934
July 10, 1996
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Date of Report (date of earliest event reported)
CONTOUR MEDICAL, INC.
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Exact name of Registrant as Specified in its Charter
Nevada 0-26288 77-0163521
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State or Other Jurisdiction Commission File IRS Employer Identification
of Incorporation Number Number
3340 Scherer Drive, St. Petersburg, Florida 33716
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Address of Principal Executive Offices, Including Zip Code
(813) 572-0089
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Registrant's Telephone Number, Including Area Code
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.
(a) On July 10, 1996, Contour Medical, Inc. (the "Registrant"), engaged
Coopers & Lybrand, LLP as its independent accountants for the fiscal year
ended June 30, 1996. Also on July 10, 1996, BDO Seidman, LLP was dismissed as
the Registrant's independent accountants.
(b) BDO Seidman, LLP's reports on the Registrant's financial statements
for the fiscal year ended December 31, 1994, and the six months ended June 30,
1995, contained no adverse opinion or disclaimer of opinion nor were they
qualified as to uncertainty, audit scope or accounting principles.
(c) The Registrant's Board of Directors made the decision to engage
Coopers & Lybrand, LLP. The Registrant has no audit or similar committee.
(d) In connection with the prior audits for the fiscal year ended
December 31, 1994, and the six months ended June 30, 1995, and during the
interim period from June 30, 1995 to July 10, 1996, there have been no
disagreements with BDO Seidman, LLP on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure.
(e) The Registrant did not consult with Coopers & Lybrand, LLP with
regard to any matter concerning the application of accounting principles to
any specific transactions, either completed or proposed, or the type of audit
opinion that might be rendered with respect to the Registrant's financial
statements.
(f) The Registrant has requested that BDO Seidman, LLP review the
disclosure and that firm has been given an opportunity to furnish the
Registrant with a letter addressed to the Commission containing any new
information, clarification of the registrant's expression of its views, or the
respect in which it does not agree with the statements made by the Registrant
herein. Such letter is filed as an exhibit to this Report.
Item 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) EXHIBITS.
Exhibit 16. Letter from BDO Seidman, LLP
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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.
CONTOUR MEDICAL, INC.
Dated: July 12, 1996 By /s/ Donald F. Fox
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Donald F. Fox, President
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BDO SEIDMAN, LLP 201 S. Orange Ave., Suite 950
Accountants and Consultants Orlando, Florida 32801-3421
Telephone: (407) 841-6930
Fax: (407) 841-6347
July 11, 1996
Securities and Exchange Commission
450-5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have been furnished with a copy of the response to Item 4 of Form 8-K for
the event that occurred on July 10, 1996, filed by our former client, Contour
Medical, Inc. We agree with the statements made in response to that item
insofar as they relate to our firm.
Very truly yours,
/s/ BDO SEIDMAN, LLP
BDO SEIDMAN, LLP
