<PAGE> 1
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): November 19, 1997
AMERICAN HEALTHCHOICE, INC.
(Exact Name of Registrant as Specified in its Charter)
000-26740 11-2931252
(Commission File No.) (I.R.S. Employer Identification No.)
1300 West Walnut Hill Lane, Suite 275, Irving, Texas
(Address of Principal Executive Offices)
75038
(Zip Code)
(972)751-1900
(Registrant's Telephone Number, Including Area Code)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On October 20, 1997, the Registrant ended its relationship with its
independent auditors, BDO Seidman, LLP, effective as of that date.
On September 5, 1997, Registrant filed an 8-K/A reporting the engagement
of BDO Seidman LLP as its independent auditors. Prior to any work being
performed, Registrant and BDO Seidman LLP agreed to end their relationship.
During this period there have been no disagreements with BDO Seidman LLP on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure or any reportable events.
The Registrant's audit committee has now engaged Lane, Gorman, Trubitt,
LLP effective November 18, 1997. The Registrant has not consulted Lane,
Gorman, Trubitt, LLP prior to such appointment with respect to any matter of
accounting principles or practices, financial statement disclosure, auditing
scope or procedure, or any disagreement with BDO Seidman LLP.
<PAGE> 2
The Registrant has authorized BDO Seidman, LLP and Hein + Associates, LLP
to respond fully to the inquires of Lane, Gorman, Trubitt, LLP. Attached as an
exhibit with this filing report is the BDO Seidman, LLP letter addressed to the
SEC, as required by Item 304(a)(3) of Regulation S-K.
ITEM 7. FINANCIAL STATEMENT, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) Financial Statements of Businesses Acquired.
None.
(b) Pro Forma Financial Information.
None.
(c) Exhibits.
16.1 Letter re change in Certifying Accountant.
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, thereunto duly authorized, in City of Irving, State of Texas, on
November 20, 1997.
AMERICAN HEALTHCHOICE, INC.
By: /s/ Jay R. Stucki
---------------------------------
Jay R. Stucki
Chief Financial Officer
(Principal Financial and Accounting
Officer)
<PAGE> 3
INDEX TO EXHIBITS
<TABLE>
<CAPTION>
Exhibit No. Description
----------- -----------
<S> <C>
16.1 --Letter re change in Certifying Accountant
</TABLE>
<PAGE> 1
[BDO SEIDMAN, LLP LETTERHEAD]
November 24, 1997
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
Gentlemen:
We have been furnished with a copy of the response to Item 4 of Form 8-K for
the event that occurred on October 20, 1997, to be filed by our former client,
American Healthchoice, Inc. We agree with the statements made in response to
that item as they relate to our firm.
Very truly yours,
/S/ BDO SEIDMAN, LLP
BDO Seidman, LLP
