NOVATEK INTERNATIONAL INC
8-K, 1996-07-03
CONCRETE PRODUCTS, EXCEPT BLOCK & BRICK
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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


         Date of Report (Date of Earliest Event Reported): June 19, 1996




                           NOVATEK INTERNATIONAL, INC.
              -----------------------------------------------------
             (Exact Name of Registrant as Specified in its Charter)



                                    COLORADO
                 (State or Other Jurisdiction of Incorporation)




            0-22096                                    84-1074891 
     (Commission File No.)                    (I.R.S. Identification No.)




  1401 Neptune Drive, Boynton Beach, Florida              33426
   (Address of Principal Executive Offices)             (Zip Code)




                                 (561) 736-6659
              (Registrant's Telephone Number, Including Area Code)



<PAGE>
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

Effective June 19, 1996 the Company changed its certifying  accountant to Ahearn
Jasco + Company,  190 Southeast 19th Avenue,  Pompano Beach,  Florida 33060 from
McGladrey & Pullen, 1555 Palm Beach Lakes Blvd., West Palm Beach, Florida 33401.
The former  accountant  resigned on June 19, 1996 at the request of the Company.
The  decision  to change  accountants  was  approved by the  Company's  Board of
Directors  and was based upon the  Company's  desire to retain  the  Accountants
formerly  engaged  by  Medical  Products,  Inc.  which was  acquired  by Novatek
International Holdings, Inc. a wholly owned subsidiary of the Company.

No report of the former  accountant,  in the Company's past two fiscal years, or
in the interim  period  from  December  31,  1995 (the date of the last  audited
financial statements for the most recent fiscal year) through June 19, 1996 (the
date of the resignation of McGladrey & Pullen)  contained any adverse opinion or
disclaimer  of  opinion,  or was  modified  as to  uncertainty,  audit  scope or
accounting  principles.  During the December 31, 1995 year end audit the Company
had a disagreement with its former accountant, however the issue was resolved to
the  satisfaction  of the  accountant  prior to the end of its field  work.  The
disagreement  related to the timing of the  recognition of revenue in the amount
of $3,000,000 for the sale of a license  agreement.  The Company agreed with the
former  accountant  and did not  recognize  the revenue  until the first quarter
1996. The Company's audit or similar committee of the board of directors, or the
board of directors did not discuss the subject matter of the  disagreement  with
the former  accountant.  The Company has  authorized  the former  accountant  to
respond fully to the inquiries,  if any, of the successor accountant  concerning
the subject matter of the disagreement. Other than the item described above, the
Company had no other  disagreements  with its former accountant as to any matter
of  accounting  principles  or  practices,  financial  statement  disclosure  or
auditing scope or procedure.







ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

(a)  Financial Statements of Businesses Acquired.

None.

(b)  Pro Forma Financial Information.

None

(c) Exhibits.

16.  Letter re change in Certifying Accountant.


<PAGE>
                                   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.



Date: July 3, 1996                       Novatek International, Inc.
                                         (Registrant)


                                         By:  /s/ Frank J. Cooney
                                              ------------------------------
                                              Frank J. Cooney
                                              Chairman of the Board



McGLADREY & PULLEN, LLP
CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS
SUITE 1400
1555 PALM BEACH LAKES BOULEVARD
WEST PALM BEACH, FLORIDA 33401-2349
(561) 697-1785 FAX (561) 697-8055



July 1, 1996

Securities and Exchange Commission
Washington, Dc 20549

We were previously the independent accountants for Novatek International,  Inc.,
and on February 6, 1996, we reported on the consolidated financial statements of
Novatek  International,  Inc. and subsidiaries as of and for the two years ended
December 31, 1995. On June 19, 1996, we were dismissed as  independent  accounts
of Novatek International, Inc.

We have read Novatek  International,  Inc.'s statements included under Item 4 of
its Form 8-K dated June 19, 1996 (which was  furnished to us on June 27,  1996),
and we agree with such statements.


                                              /s/McGLADREY & PULLEN, LLP



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