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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
Date of Report (date of earliest event reported): April 25, 1997
IATROS HEALTH NETWORK, INC.
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(Exact name of registrant as specified in its charter)
Delaware 0-20345 23-2596710
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(State or other (Commission (I.R.S. Employer
jurisdiction of Identification No.) File Number)
Registrant)
Ten Piedmont Center, Suite 400, Atlanta, Georgia 30305
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(Address of principal executive office) (Zip Code)
Registrant's telephone number: (404) 588-9211
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Item 4.
The Registrant's independent public accountant, Asher &
Company, Ltd. ("Asher"), for the last two fiscal years was
dismissed on April 25, 1997. Asher's report on the financial
statements for the past two years did not contain an adverse
opinion or a disclaimer of opinion, nor was it qualified or
modified as to uncertainty, audit scope or accounting principles.
The decision to change accountants was recommended by the
President/ Chief Operating Officer and Executive Vice President/
Chief Financial Officer and approved by Chairman of the Board of
Directors and Chief Executive Officer. During the Registrant's
two most recent fiscal years preceding such dismissal there were
no disagreements with Asher on any matter of accounting
principles or practices, financial statement disclosure or
auditing scope or procedures.
The Registrant engaged Ernst & Young, L.L.C., Atlanta as its
new independent public accountant on April 25, 1997.
Item 7. Financial Statements and Exhibits.
(A) Letter re: change in certifying accountant.
May 1, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Iatros Health Network, Inc. 0-20345
We were previously the principal accountant for Iatros
Health Network, Inc. and, under the date of April 2, 1997, we
reported on the consolidated financial statements of Iatros
Health Network, Inc. and Subsidiaries as of December 31, 1996 and
1995 and for each of the three years in the period ended December
31, 1996. On April 25, 1997, our appointment as principal
accountant was terminated. We have read Iatros Health Network,
Inc.'s statements included under Item 4 of its Form 8-K dated May
1, 1997 and we agree with such statements.
Very truly yours,
ASHER & COMPANY, Ltd.
PJD/baf
SIGNATURES
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Pursuant to the requirements of the Exchange Act, the
registrant caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.
IATROS HEALTH NETWORK, INC.
Dated: May 1, 1997. By: /s/ Joseph Rzepka
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Joseph Rzepka
Executive Vice President and
Chief Financial Officer
