UNITED STATES
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): 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 ("Grant Thornton") 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.
Grant Thornton's report on the financial statements, for each
of the last two years, contained no adverse opinion, disclaimer of
opinion and was not qualified or modified as to uncertainty, audit
scope or accounting principles.
There were no disagreements and no reportable events between
the Company and Grant Thornton 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 and for the interim through
the date of resignation, May 20, 1999.
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
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1.1 Letter dated June 24, 1999 of Grant Thornton, LLP 4
2
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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 24, 1999
EXHIBIT 1.1
[GRANT THORNTON LETTERHEAD]
June 24, 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/A of Medical Industries of America, Inc.,
dated May 26, 1999, and agree with the statements contained therein.
Very truly yours,
/s/ Grant Thornton, LLP
JSBlumin
Partner
JSB:ps
