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): July 25, 2000
Nyer Medical Group, Inc.
(Exact Name of Registrant as Specified in its Charter)
Florida 000-20175 01-04699607
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
1292 Hammond Street, Bangor, Maine 04401
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (207) 942-5273
N/A
(Former name or former address, if changed since last report)
Item Four. Changes in Registrant's Certifying Accountant
(a) On July 25, 2000, Nyer Medical Group, Inc. (the Company") received
a letter of resignation from its independent certified public accountants,
PricewaterhouseCoopers, LLP, terminating the client-auditor relationship
between the Company and PricewaterhouseCoopers, LLP. A copy of this letter
is annexed as Exhibit A to this Form 8-K.
The reports of PricewaterhouseCoopers, LLP on the financial statements
for the past two fiscal years ending December 31, 1998 and 1999 contained
no adverse opinion or disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting principle. In
connection with its audits for the two most recent fiscal years and
through July 25, 2000, the date of resignation, there has been no
disagreements with PricewaterhouseCoopers, LLP on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure within the scope of Item 304(a)(1)(iv) of Regulation S-K, which
disagreements if not resolved to the satisfaction of PricewaterhouseCoopers,
LLP would have caused them to make reference thereto in their report on the
financial statements for such years. During the Company's two most recent
fiscal years and the interim period through the receipt of the resignation
letter, there have been no reportable events as defined in Item 304(a)(1)(v)
of Regulation S-K.
The registrant has requested that PricewaterhouseCoopers, LLP furnish it
with a letter addressed to the SEC stating whether or not it agrees with the
above statements, a copy of such letter, dated August 1, 2000, is filed as
Exhibit 16.1 to this Form 8-K.
(b) The Company is in the process of engaging new independent certified
public accountants.
Signatures
Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this to be signed on its behalf by the
undersigned, thereunto duly authorized.
Nyer Medical Group, Inc.
(Registrant)
By (Signature and Title): /s/ Samuel Nyer
Samuel Nyer, President
Date: August 1, 2000
EXHIBIT A
PricewaterhouseCoopers, LLP
130 Middle Street
Portland, ME 04104-5059
July 25, 2000
Ms. Karen Wright
Chief Financial Officer
Nyer Medical Group, Inc.
1292 Hammond Street
Bangor, ME 04401
Dear Ms. Wright:
This is to confirm that the client-auditor relationship between Nyer
Medical Group, Inc. (Commission File Number 000-20175) and
PricewaterhouseCoopers, LLP has ceased.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
cc: Chief Accountant
SECPS Letter File, Mail Stop 11-3
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
EXHIBIT 16.1
PricewaterhouseCoopers, LLP
130 Middle Street
Portland, ME 04104-5059
August 1, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Nyer Medical Group, Inc. (copy
attached), which we understand will be filed with the Commission,
pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K
report dated July 25, 2000. We agree with the statements concerning
our Firm in such Form 8-K.
Very truly yours,
/s/ PricewaterhouseCoopers, LLP
