UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
AMENDMENT NO. 1
AMENDMENT TO 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 of other Commission (I.R.S. Employer
jurisdiction File Number Identification)
of incorporate or
organization)
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 Accountants
At a meeting held on March 5, 1998, the Board of Directors
of the Company approved the engagement of Marcum & Klegman LLP as
its independent auditors for the fiscal year ending March 31,
1998 to replace the firm of Ernst & Young LLP ("E&Y"), who were
dismissed as auditors of the Company effective April 15, 1998.
The audit committee of the Board of Directors approved the change
in auditors on March 25, 1998.
The reports of E&Y on the Company's financial statements for
the past two fiscal years did not contain an adverse opinion or a
disclaimer of opinion and were not qualified or modified as to
uncertainty, 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.
In connection with the audits of the Company's financial
statements for each of the two fiscal years ended March 31, 1997,
there were no disagreements with E&Y on any matters of accounting
principles or practices, financial statement disclosure, or
auditing scope and procedures which, if not resolved to the
satisfaction of E&Y would have caused E&Y to make reference to
the matter in their report.
The Company has requested E&Y to furnish it a letter
addressed to the Commission stating whether it agrees with the
above statements. A copy of that letter, dated April 23, is
filed as Exhibit 1 to this Form 8-K/A.
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 23, 1998
Exhibit 16
April 23, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K/A dated April 23, 1998, of
Accuhealth, Inc. and are in agreement with the statements
contained in the second 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