=================================================================
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
April 15, 1998
Date of Report (Date of earliest event reported)
ACCUHEALTH, INC.
(Exact name of registrant as specified in its charter)
New York 0-17292 13-3176233
(State or other jurisdiction Commission File (I.R.S Employer
of incorporation or Number Identification
organization) Number)
1575 Bronx River Avenue, Bronx, New York 10460
(Address of Principal Executive Offices) (Zip Code)
(718) 518-9511
(Registrant's telephone number, including area code)
Not Applicable
(Former name or former address, if changed since last report.)
=================================================================
Item 4. Changes in Registrant's Certifying Accountant
On April 15, 1998, Accuhealth, Inc. (the "Company") replaced
Ernst & Young LLP ("E&Y") as its independent auditors for fiscal
1997 with Marcum & Kliegman LLP.
The decision to change auditors was recommended by the audit
committee of the Company's Board of Directors and approved by the
Board of Directors.
The audit reports of E&Y on the consolidated financial
statements of the Company and its subsidiaries as of and for the
years ended March 31, 1997 and 1996 did not contain any adverse
opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty of audit scope, or accounting
principles, except that E&Y's audit report for fiscal year 1996
was modified with regard to the Company's ability to continue as
a going concern.
Item 7. Financial Statements and Exhibits
(c) Exhibits
Exhibit 16 - Letter of Ernst & Young LLP
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.
ACCUHEALTH, INC
By: /s/ Glenn C. Davis
Chief Executive
Officer, President
and Director
Dated April 17, 1998
Exhibit 16
April 17, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated April 17, 1998, of
Accuhealth, Inc. and are in agreement with the statements
contained in the first and third paragraphs on page 2 therein.
We have no basis to agree or disagree with other statements of
the registrant contained therein.
Ernst & Young LLP
