PROFESSIONAL DENTAL TECHNOLOGIES INC
8-K, 1997-06-26
DENTAL EQUIPMENT & SUPPLIES
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                                    FORM 8-K

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                 CURRENT REPORT

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

         Date of Report (Date of earliest event reported) June 5, 1997.
                                                          -------------

                     Professional Dental Technologies, Inc.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)


        Nevada                            1-11032               71-0644350
- - --------------------------------------------------------------------------------
(State or other jurisdiction of         (Commission            (IRS Employer
         incorporation)                  File Number)        Identification No.)

  633 Lawrence Street               Batesville, Arkansas            72501
- - --------------------------------------------------------------------------------
         (Address of principal executive offices)                 (Zip Code)

Registrant's telephone number, including area code (870) 698-2300
                                                   -----------------------------


<PAGE>


ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
         ---------------------------------------------

      On June 5, 1997,  the Audit  Committee  and the full Board of Directors of
Professional Dental Technologies,  Inc. (the "Registrant") unanimously agreed to
replace  Silverman Olson  Thorvilson & Kaufmann LTD as independent  auditors for
Registrant.

      None of the reports of  Silverman  Olson  Thorvilson & Kaufmann LTD on the
financial  statements of the  Registrant for either of the past two fiscal years
contained an adverse  opinion or a disclaimer  of opinion,  or was  qualified or
modified as to  uncertainty,  audit scope or accounting  principles.  During the
Registrant's  two most recent  fiscal years and the  subsequent  interim  period
preceeding the replacement of Silverman  Olson  Thorvilson & Kaufmann LTD, there
were no  disagreement(s)  with Silverman Olson  Thorvilson & Kaufmann LTD on any
matter of accounting principles or practices,  financial statement disclosure or
auditing  scope or  procedures,  which  disagreement(s),  if not resolved to the
satisfaction of Silverman Olson  Thorvilson & Kaufmann LTD, would have caused it
to make  reference to the subject  matter of the  disagreement(s)  in connection
with its report. None of the reportable events listed in Item 304 (a) (1) (v) of
Regulation S-K occurred with respect to the Registrant  during the  Registrant's
two most recent fiscal years and the subsequent  interim  period  preceeding the
replacement of Silverman Olson Thorvilson & Kaufmann LTD.

      On June 20,  1997,  the  Registrant  engaged  Deloitte & Touche LLP as its
independent auditors.

      During the  Registrant's  two most recent fiscal years and the  subsequent
interim period  preceeding the engagement of Deloitte & Touche LLP,  neither the
Registrant  nor anyone on its behalf  consulted  Deliotte & Touche LLP regarding
the application of accounting principles to a specific completed or contemplated
transaction,  or the  type of  audit  opinion  that  might  be  rendered  on the
Registrant's financial statements, and no written or oral advice concerning same
was provided to the Registrant  that was an important  factor  considered by the
Registrant  in reaching a decision as to any  accounting,  auditing or financial
reporting issues.


ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS
         ---------------------------------

(c)   Exhibits

1.   Letter of Silverman  Olson  Thorvilson & Kaufmann LTD, dated June 25, 1997,
     to the Securities and Exchange Commission.



<PAGE>


                                   SIGNATURES


      Pursuant to the  requirements of the Securities  Exchange Act of 1934, the
Registrant  has duly  caused  this  reoprt  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.

                                    Professional Dental Technologies, Inc.



Date:       6/25/97                       By:   /s/  William T. Evans
      ------------------------                ---------------------------    
                                                President & CEO








                                                                      Exhibit 1


SILVERMAN 
  OLSON 
THORVILSON & 
KAUFMANN, LTD
Certified Public Accountants
- - --------------------------------------------------------------------------------
                                                  1550 Kinnard Financial Center
                                                  920 Second Avenue South      
                                                  Minneapolis, MN  55402       
                             



June 25, 1997



Securities and Exchange Commission 
450 5th Street N.W.
Washington, D.C.  20549

Gentlemen:

We have read and agree with the  comments in Item 4 of Form 8-K of  Professional
Dental Technologies, Inc. dated June 5, 1997.

Sincerely,

/s/ Silverman Olson Thorvilson & Kaufmann, LTD
     Minneapolis, Minnesota





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