U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934
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Date of Report (Date of earliest event reported): July 29, 1997
MEDICAL INDUSTRIES OF AMERICA, INC.
(Exact name of registrant as specified in its charter)
Florida 0-20356 65-0158479
(State of (Commission (IRS Employer
Incorporation) File Number) Identification Number)
1903 S. Congress Avenue, Suite 400, Boynton Beach, Florida 33426
(Address of principal executive offices)
Registrant's telephone number, including area code: 561-737-2227
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
a. Effective June 25, 1997, the Board of Directors of Medical Industries
of America, Inc. (the "Company") voted to not continue with its independent
accountants, Grant, Schwartz & Associates, CPAs.
During the last two fiscal years, and the subsequent period to June 25, 1997,
there were no disagreements between the Company and Grant, Schwartz on any
matters of accounting principles or practices, financial statement disclosure,
or auditing scope or procedure, which disagreements, if not resolved to the
satisfaction of Grant, Schwartz would have caused it to make a reference to the
subject matter of the disagreements in connection with its reports.
The Company has requested Grant, Schwartz to provide the Company with a letter
addressed to the Commission stating whether it agrees with the statements made
by the Company in response to Item 304(a) of Regulation S-B. The Company has
attached the requested response from Grant-Schwartz Associates, CPA's as an
exhibit to this 8-K/A
On June 26, 1997, the Company engaged the services of Grant Thornton, LLP. to be
the Company's auditors The Company has authorized Grant, Schwartz to fully
respond to any and all inquiries of the successor accountant.
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant had duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
MEDICAL INDUSTRIES OF AMERICA, INC.
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Exhibit "A"
GRANT-SCHWARTZ ASSOCIATES, CPA'S
40 SE 5TH STREET--STE 500
BOCA RATON, FLORIDA 33432
(561) 394-8977
July 28, 1997
Securities and Exchange Commission
Washington, D.C.
Dear Sirs:
We have read Item 4 of Form 8-K of Medical Industries of America, Inc. dated
June 25, 1997. We agree with the statements made by the Company in response to
Item 304 (a) of Regulation S-B.
/s/ Grant-Schwartz Associates, CPA's
GRANT-SCHWARTZ ASSOCIATES, CPA's
