SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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 2, 1997
Response USA, INC.
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Exact name of registrant as specified in charter
Delaware 0-20770 52-1441922
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(State or other jurisdiction (Commission (IRS Employer)
of incorporation) File Number) Identification No.)
11-H Princess Road, Lawrenceville, NJ 08648
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number,
including area code (609) 896-4500
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(Former name or former address, if changed since last report)
Item 4. Change of Accountants.
The firm of Fishbein & Company, P.C. ("Fishbein")
audited the financial statements of the Company for the fiscal
years ended June 30, 1990 through June 30, 1996. On July 2,
1997, the Board of Directors of the Company determined not to
appoint Fishbein to audit the financial statements of the Company
for the fiscal year ended June 30, 1997. On July 3, 1997,
pursuant to a vote of the Board of Directors, the firm of
Deloitte & Touche LLP was selected to audit the financial
statements of the Company for the year ended June 30, 1997.
The report of Fishbein on the Company's financial
statements for the previous years did not contain an adverse
opinion or a disclaimer of opinion, and was not qualified or
modified as to uncertainty, audit scope, or accounting
principles. During the entire period of the engagement of
Fishbein, through July 2, 1997, there had been no disagreement on
any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which
disagreement, if not resolved to Fishbein's satisfaction, would
have caused Fishbein to make reference in connection with its
reports to the subject matter of the disagreement.
EXHIBITS
Exhibit 1 Letter of Fishbein & Company, P.C.
SIGNATURES
Pursuant to the requirements of the Securities and Exchange
Act of 1934, the registrant has duly caused this report to be
signed on its behalf by the undersigned thereunto duly
authorized.
RESPONSE USA, INC.
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(registrant)
Dated: July 8, 1997 By:/s/RICHARD M. BROOKS
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Richard M. Brooks,
President
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We were previously principal accountants for Response USA, Inc. and on
August 22, 1996, we reported on the consolidated financial statements of
Response USA, Inc. and Subsidiaries ("Response") as of and for the two
years ended June 30, 1996. On July 3, 1997, we were dismissed as principal
accountants of Response. We have read Response's statements included under
Item 4 of its Form 8-K for July 8, 1997, and we agree with such statements.
Fishbein & Company, P.C.
Elkins Park, PA
July 9, 1997
