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UNITED STATES
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): November 13, 1997
Cardiac Science, Inc.
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(Exact name of registrant as specified in its charter)
Delaware
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(State or other jurisdiction of incorporation)
0-19567 33-0465681
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(Commission File Number) (IRS Employer Identification No.)
1176 Main Street, Building "C", Irvine, California 92614
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (714) 587-0357
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N/A
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(Former name or former address, if changed since last report)
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(i) Coopers & Lybrand L.L.P., ("Coopers") has been appointed as the
Registrant's certified public accountants replacing, Ernst & Young
L.L.P., ("Ernst") who has been dismissed, effective November 13, 1997;
(ii) The Ernst reports on the financial statements of the Company for the
years ended December 31, 1996 and 1995 do not contain an adverse
opinion or a disclaimer of opinion, nor was either report qualified
or modified as to uncertainty, audit scope, or accounting principles
except that the report contained a going concern qualification.
(iii) The Company's decision to change its accountants was approved by its
Board of Directors on November 13, 1997
(iv) During the period covered by the financial statements through
November 13, 1997, there were no disagreements with the former
accountant on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure.
Item 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c) Exhibits
16.1 Letter from Ernst & Young L.L.P., former principal accountants
for the Registrant.
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.
Cardiac Science Inc.
(Registrant)
Dated: November 13, 1997 By: /s/ Brett L. Scott
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Brett L. Scott
Chief Financial Officer
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ERNST & YOUNG LLP Suite 600
3750 University Avenue
P.O. Box 1270
Riverside, CA 92502
Exhibit 16.1 to FORM 8-K
November 14, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentleman:
We have read Item 4 of Form 8-K dated November 13, 1997 of Cardiac Science,
Inc. and are in agreement with the statements contained in paragraph 4 (i),
(ii) and iv) therein. We have no basis to agree or disagree with other
statements of the registrant contained therein.
Ernst & Young LLP
