SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
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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): July 16, 1998
Nutrition Management Services Company
(Exact name of registrant as specified in its charter)
Pennsylvania 0-19824 23-2095332
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
725 Kimberton Road, Kimberton, Pennsylvania 19442
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(Address of principal executive offices)
Registrant's telephone number, including area code: (610) 935-2050
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
The Audit Committee of the Board of Directors of the Registrant has
dismissed Moore Stephens, P.C. ("Moore Stephens") as independent accountants to
the Registrant and appointed Grant Thornton LLP as the new independent
accountants to the Registrant. Moore Stephens' accountant's report on the
financial statements of the Registrant for the past two years and any subsequent
interim period through the date of dismissal did not contain an adverse opinion
or a disclaimer of opinion and was not qualified or modified as to uncertainty,
audit scope, or accounting principles. There were no other reportable events or
disagreements with Moore Stephens to report in response to Item 304(a) of
Regulation S-K.
Item 7. Financial Statements and Exhibits
Exhibit 16 - Letter, dated July 21, 1998 from Moore Stephens, P.C. to
the Securities and Exchange Commission.
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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 hereunto duly authorized.
NUTRITION MANAGEMENT SERVICES COMPANY
Dated: July 22, 1998 By: /s/ Joseph V. Roberts
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Chairman of the Board and
Chief Executive Officer
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MOORE STEPHENS, P.C.
CERTIFIED PUBLIC ACCOUNTANTS
EXHIBIT 16
July 21, 1998
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Re: Nutrition Management Services Company (the "Company")
Gentlemen:
We were previously principal accountants for Nutrition Management
Services Company and, under the date of September 10, 1997, we reported on the
financial statements of Nutrition Management Services Company as of and for the
years ended June 30, 1997 and 1996. Nutrition Management Services Company
advised us by letter dated July 9, 1998 of our dismissal. We have read Nutrition
Management Services Company's statements included under Item 4 of its Form 8-K
and we agree with such statements, except that we are not in a position to agree
or disagree with Nutrition Management Services Company's statement that the
audit committee of the board of directors dismissed Moore Stephens, P.C. as
independent accountants and appointed Grant Thornton LLP as the new independent
accountants.
Very truly yours,
/s/ MOORE STEPHENS, P.C.
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MOORE STEPHENS, P.C.
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