UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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8-K
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): May 26, 1999
MEDICAL INDUSTRIES OF AMERICA, INC.
(Exact name of registrant as specified in its Charter)
FLORIDA 0-20356 65-0158479
(State of other jurisdiction (Commission file no.) (IRS Employer ID
of incorporation) 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 1. CHANGES IN CONTROL OF REGISTRANT
Inapplicable
ITEM 2. ACQUISITION OR DISPOSITION OF ASSETS
Inapplicable
ITEM 3. BANKRUPTCY OR RECEIVERSHIP
Inapplicable
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Ernst and Young, LLP has been engaged, on June 1, 1999, as the
Company's independent certified public accountants.
Grant Thornton, LLP has declined to stand for reelection as
the Company's, (a Florida corporation), independent certified public
accountants effective May 20, 1999.
The decision to change accountants was approved by the
Company's Board of Directors.
There were no disagreements between the Company and Grant
Thornton, LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedures in
connection with the audits of the fiscal years ended December 31,
1998 and 1997.
ITEM 5. OTHER EVENTS
Inapplicable
ITEM 6. RESIGNATIONS OF REGISTRANT'S DIRECTORS
Inapplicable
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Letters provided by former accountants.
ITEM 8. CHANGE IN FISCAL YEAR
Inapplicable
EXHIBIT NO. PAGE
1.1 Letter dated May 28, 1999 of Grant Thornton, LLP 4
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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.
Medical Industries of America, Inc.
By: /s/ ARTHUR P. KOBRIN
Arthur P. Kobrin, Senior Vice President &
Chief Financial Officer (Principal
Accounting Officer & Duly authorized
Officer of the Registrant)
By: /s/ PAUL C. PERSHES
Paul C. Pershes, President & Director
(Duly Authorized Director & Officer of the
Registrant)
Dated: June 1, 1999
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EXHIBIT 1.1
[GRANT THORNTON LLP LETTERHEAD]
May 28, 1999
Securities and Exchange Commission
Washington, D.C. 20549
RE: Medical Industries of America, Inc.
File No. 0-20356
Dear Sir or Madam:
We have read Item 4 of the Form 8-K of Medical Industries of America, Inc.,
dated May 20, 1999, and agree with the statements contained therein.
Very truly yours,
/s/ Grant Thornton, LLP
JSB/ph
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