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 5/21/96
MEDA, INC.
Delaware 0-21816 93-1116123
(State of Incorporation) (Commission File Number) (IRS Employer I.D. No.)
15845 SW 72nd Avenue, Building C, Portland, Oregon 97224
Registrant's telephone number: (503) 639-1500
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Change in Certifying Accountants
1. Meda's former accountant, Deloitte & Touche, was dismissed on
May 15, 1996. Their letter concerning this report, as
required by Item 304(a)(3) of Regulation S-K, will be filed as
a supplement to this report.
2. None of the former accountant's reports have contained an
adverse opinion, but the May 31, 1995 report did raise a doubt
about the Company's ability to continue as a going concern.
3. The decision to change accountants was approved by the Board
of Directors.
4. There have been no disagreements with the former accountant on
any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure.
5. Meda's new accountant, Price Waterhouse, was engaged on May
21, 1996.
6. Prior to engagement, the only discussions Meda had with Price
Waterhouse concerned fees, capabilities, scope of Meda
operations, tax issues and possible future consulting
projects.
7. Nothing in Item 304(a)(2)(v)(A)-(D) of Regulation S-K is
applicable to Meda or its former accountant's representation
of Meda.
8. The new accountant has been given the opportunity to comment
on this report, as required by Item 304(a)(2)(D) of Regulation
S-K, and has indicated that it sees no need to comment.
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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 thereunto duly authorized.
(REGISTRANT) MEDA, INC.
BY (SIGNATURE) /s/ James N. Weider
(NAME AND TITLE) James N. Weider, Vice President Finance
and CFO
(DATE) May 21, 1996
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DELOITTE & TOUCHE LLP
3900 US Bancorp Tower
111 SW Fifth Avenue
Portland, Oregon 97204-3698
Telephone: (503) 222-1341
Facsimile: (503) 224-2172
June 19, 1996
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Form 8-K of Meda, Inc.
dated May 21, 1996, which was presented to us on June 14, 1996.
Very truly yours,
/s/ Deloitte & Touche LLP
