TELIDENT INC /MN/
8-K/A, 1997-08-06
TELEPHONE & TELEGRAPH APPARATUS
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                       SECURITIES AND EXCHANGE COMMISSION


                             Washington, D.C. 20549


                                    FORM 8-K/A

                                 CURRENT REPORT


                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934



                                  July 1, 1997
                Date of Report (Date of earliest event reported)



                                 TELIDENT, INC.
             (Exact name of registrant as specified in its charter)


Minnesota                           0-20887                      41-1533060
(State or other              (Commission File No.)         (IRS Employer ID No.)
jurisdiction of
incorporation)


          One Main Street S.E., Suite 85, Minneapolis, Minnesota 55414
                    (Address of principal executive offices)


                                 (612) 623-0911
              (Registrant's telephone number, including area code)


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ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

         (a)(1)   Previous independent accountant

                  (i)      On July 1, 1997, Telident, Inc. (the "Registrant")
                           dismissed McGladrey & Pullen, LLP as its independent
                           accountant.

                  (ii)     Except for an explanatory paragraph with respect to
                           substantial doubt about the Registrant's ability to
                           continue as a going concern and management's plans
                           described in Note 1 to the Registrant's consolidated
                           financial statements as of and for the years ended
                           June 30, 1994 and 1995, the reports of McGladrey &
                           Pullen, LLP on the Registrant's financial statements 
                           for the past two fiscal years contained no adverse 
                           opinion or disclaimer of opinion and were not 
                           qualified or modified as to uncertainty, audit scope
                           or accounting principles.

                  (iii)    The Registrant's Audit Committee and Board of
                           Directors participated in and approved the decision
                           to change independent accountant.

                  (iv)     In connection with its audits for the two most recent
                           fiscal years and through July 7, 1997, there have
                           been no disagreements with McGladrey & Pullen, LLP on
                           any matter of accounting principles or practices,
                           financial statement disclosure, or auditing scope or
                           procedure, which disagreements if not resolved to the
                           satisfaction of McGladrey & Pullen, LLP would have
                           caused it to make reference thereto in its report on
                           the financial statements for such years.

         (a)(2)   New independent accountant

                  (i)      Effective Thursday, July 31, 1997, the Registrant 
                           has engaged Deloitte & Touche LLP as its new 
                           independent accountant.

         (a)(3)   The Registrant requested that McGladrey & Pullen, LLP furnish 
                  it with a letter addressed to the Commission stating whether 
                  or not it agrees with the above statements. Attached hereto 
                  as Exhibit 16 is a copy of the letter of McGladrey & Pullen, 
                  LLP to the Commission dated August 6, 1997.

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

         (a)      Exhibits

                  16.      Letter of McGladrey & Pullen, LLP to the Securities
                           and Exchange Commission dated August 6, 1997.


<PAGE>

                                    SIGNATURE

         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 thereunto duly authorized.

Date:  August 6, 1997.                   By: /s/ W. Edward McConaghay
                                         Name:  W. Edward McConaghay
                                         Title: Chief Executive Officer




                                  EXHIBIT INDEX

Exhibit
Number                          Description of Exhibit
- ------                          ----------------------

16                              Letter of McGladrey & Pullen, LLP addressed to
                                the Securities and Exchange Commission dated 
                                August 6, 1997, regarding a change in 
                                certifying accountant.





<PAGE>

EXHIBIT 16



August 6, 1997



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Ladies and Gentlemen:

We have read Item 4 of Form 8-K/A dated August 6, 1997, of Telident, Inc. and 
are in agreement with the statements contained in Item 4(a)(i), (ii), (iii) 
and (iv) thereof. We agree with the statements made by Telident, Inc. in such 
Report.

                                       /s/ McGladrey & Pullen, LLP
                                       McGladrey & Pullen, LLP



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