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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
Current Report Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): December 2, 1997
CHEMTRAK INCORPORATED
(Exact name of registrant as specified in its charter)
Delaware 0-19749 77-0295388
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(State or other jurisdiction of (Commission File Number) (I.R.S. Employer
incorporation) Identification No.)
929 E. Arques Avenue
Sunnyvale, CA 94086-4520
(Address of principal executive offices)
(408) 773-8156
(Registrant's telephone number, including area code)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
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On December 2, 1997, the Board of Directors voted to change independent
public accountants, dismissing Ernst & Young LLP as the independent accountants
for ChemTrak, Inc. (the "Company") and engaging Coopers & Lybrand LLP. Notice
of dismissal was delivered to Ernst & Young on December 4, 1997. Ernst & Young's
reports on Registrant's financial statements for the fiscal years ended December
31, 1995 and December 31, 1996 did not contain an adverse opinion or disclaimer
of such opinion, and such reports did not contain any adverse opinion or
disclaimer of opinion, and such reports were not otherwise modified or qualified
as to uncertainty, audit scope or accounting principles. During the Company's
two most recent fiscal years and the subsequent interim period preceding the
dismissal of Ernst & Young, (i) there were no disagreements with Ernst & Young
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures, which if not resolved to its
satisfaction would have caused it to make reference in connection with its
reports, and (ii) Ernst & Young has not advised the Company of any reportable
events as defined in paragraph (A) through (D) of Regulation S-K Item
304(a)(1)(v).
During the Company's two most recent fiscal years and the subsequent
interim period prior to engaging Coopers & Lybrand, the Company has not
consulted Coopers & Lybrand with respect to any of the matters described in
Regulation S-K Item 304(a)(2)(i) or (ii).
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
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A. Exhibits.
16.1 - Letter of Ernst & Young dated December 18, 1997 regarding
the disclosure contained in Item 4 of this report on Form 8-K/A.
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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 hereunto duly authorized.
CHEMTRAK INCORPORATED
Dated: December 19, 1997 By: /s/ Donald V. Fluken
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Donald V. Fluken
Vice President, Secretary and
Chief Financial Officer
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EXHIBIT 16.1
[LETTERHEAD OF ERNST & YOUNG LLP]
December 17, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read Item 4 of Form 8-K/A dated December 2, 1997 of ChemTrak
Incorporated and are in agreement with the statements contained in the first
paragraph on page one therein. We have no basis to agree or disagree with
other statements of the registrant contained therein.
Very truly yours,
/s/ Ernst & Young LLP
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Ernst & Young LLP
