SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 of 15(d) of
the Securities Exchange Act of 1934
Date of Report (Date of Earliest Event Reported): February 9, 1998
Environmental Monitoring & Testing Corporation
(Exact Name of Registrant as Specified in Its Charter)
Delaware 0-18296 62-1265486
(State or Other (Commission File Number) (IRS Employer
Jurisdiction of Identification No.)
Incorporation)
825 Main Street, South, New Ellenton, SC 29809
(Address of Principal Executive Offices) (Zip Code)
803-652-2718
(Registrant's Telephone Number, Including Area Code)
(Former Name or Former Address, if Changed Since Last Report)
Item 1. Changes in Control of Registrant
None
Item 2. Acquisition or Disposition of Assets
None
Item 3. Bankruptcy or Receivership
None
Item 4. Changes in Registrant's Certifying Accountant
(a) Previous Independent Accountants
(i) On February 9, 1998, the Registrant dismissed the firm of
Sweeney, Gates & Co. as its independent auditor. On February 10, 1998, they
were replaced by Margolies, Fink and Wichrowski.
(ii) The report of Sweeney, Gates & Co. on the financial statements
of the Registrant for the past two fiscal years contained no adverse opinion
or disclaimer of opinion and was not qualified or modified as to audit scope
or accounting principles. However, for the fiscal year ended September 30,
1997, the opinion included an explanatory paragraph relating to a going
concern uncertainty.
(iii) The Registrant's Board of Directors participated in and
approved the decision to change independent auditors.
(iv) In connection with its audits for the years ended September 30,
1996 and 1997, and through February 9, 1998, there have been no disagreements
with the former auditors on any matter of accounting principals or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreement, if not resolved to the satisfaction of the former auditors,
would have caused them to make references to the subject matter of the
disagreement in their report on the financial statements for such year.
(v) During the year ended September 30, 1997, and through February
9, 1998, there were no reportable events (as defined in Regulation S-K,
Item 304 (a) (1) (v)) with Sweeney, Gates & Co.
(vi) The Registrant has requested the Sweeney, Gates & Co. furnish
it with a letter addressed to the Securities and Exchange Commission stating
whether or not it agrees with the above statements. Sweeney, Gates & Co.'s
letter is attached.
(b) Selection of Independent Accountants
(vii) The Board of Directors engaged Margolies, Fink and Wichrowski,
Certified Public Accountants, Building 9, Suite 1B, 2201 W. Sample Road,
Pompano Beach, Florida 33073, as the Registrant's auditor on February 10, 1998.
Item 5. Other Events
None
Item 6. Resignation of Registrant's Directors
None
Item 7. Financial Statements and Exhibits
Exhibit A. Sweeney, Gates & Co.'s letter stating its agreement
with the statements included in Form 8-K.
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 hereunto duly authorized.
Environmental Monitoring & Testing Corporation
(Registrant)
Dated: February 12, 1998 By: /s/ George J. Georges
George J. Georges, President and CEO
Exhibit A.
Sweeney, Gates & Co.
(A partnership of professional associations)
2691 E. Oakland Park Blvd., Suite 302, Ft. Lauderdale, FL 33306
Phone: 954-565-4080 Fax: 954-565-6010
Certified Public Accountants and Consultants
February 12, 1998
Securities and Exchange Commission
450 5th Street, N. W.
Washington, D.C. 20549
RE: Environmental Monitoring & Testing Corporation
File Ref. No. 0-18296
We were previously the principal accountant for Environmental Monitoring &
Testing Corporation, and, under the date of October 17, 1997, we reported on
the financial statements of Environmental Monitoring & Testing Corporation as
of and for the years ended September 30, 1997 and 1996. On February 9, 1998
our appointment as principal accountant was terminated. We have read
Environmental Monitoring & Testing Corporation's statements included under
Item 4 of its Form 8-K dated February 12, 1998 and we agree with such
statements.
Very truly yours,
/s/ Sweeney, Gates & Co.
Sweeney, Gates & Co.
