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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 (date of earliest event reported): November 15, 1996
_________________
_________________________
PERMA-FIX ENVIRONMENTAL SERVICES, INC.
(Exact name of registrant as specified in Charter)
Delaware 1-11596 58-1954497
(State or other (Commission (I.R.S. Employer
jurisdiction) File Number) Identification
Number)
1940 Northwest 67th Place, Gainesville, Florida 32653
(Address of principal executive office) (Zip Code)
N/A
Former name or former address, if changed since last report
(352) 373-4200
(Registrant's telephone number)
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Item 4. Changes in Registrant's Certifying Accountant
a. On November 15, 1996, Arthur Andersen, LLP ("Andersen"),
the outside independent auditors of the Registrant, notified the
Registrant that it was resigning, effective immediately, as the
Registrant's independent auditors.
The report on the Registrant's financial statements for
either of the two most recent fiscal years contained no adverse
opinion (other than a going concern modification relating to the
report for the year ended December 31, 1995) or disclaimer of
opinion, and was not qualified or modified as to uncertainty, audit
scope or accounting principles.
The going concern modification contained in the auditor's
report for the year ended December 31, 1995, was due to the
Registrant having suffered recurring losses from operations, having
a net working capital deficiency and being in violation of financial
covenants under its loan agreements with two major lenders as of the
date of the report.
Andersen's resignation was not approved or recommended by
the Registrant's Board of Directors, audit committee or similar
committee of the Board of Directors.
During the Registrant's two most recent fiscal years and
any subsequent interim period preceding such resignation, there were
no disagreements between the Registrant and Andersen 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 Andersen, would have caused
Andersen to make a reference to the subject matter of the
disagreement(s) in connection with its reports.
There are no "reportable events," as defined in Item
304(a)(1)(v) of Regulation S-K, required to be reported in this Form
8-K.
b. As of the date of this report, the Registrant has not
engaged a new independent auditor to replace Andersen.
Item 7. Financial Statements and Exhibits
(a) and (b) Financial Statements and Pro Forma Financial
Statements are not applicable.
(c) Exhibits
(16) Letter regarding change in certifying
accountants
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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.
Dated: November 21, 1996.
PERMA-FIX ENVIRONMENTAL
SERVICES, INC.
By: /s/ Louis F. Centofanti
_______________________________
Dr. Louis F. Centofanti
Chairman of the Board,
Chief Executive Officer
and President
By: /s/ Richard T. Kelecy
_______________________________
Richard T. Kelecy
Chief Financial Officer
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ARTHUR
ANDERSEN
November 21, 1996 ____________________
Arthur Andersen
____________________
Office of the Chief Accountant 2700 Barnett Center
SECPS Letter File 50 North Laura Street
Securities and Exchange Commission Jacksonville, FL 32202
Mail Stop 9-5 904 355 7521
450 Fifth Street, N.W. 904 632 4202 Fax
Washington, D.C. 20549
Dear Sirs:
We have read Item 4 included in the attached Form 8-K dated
November 21, 1996, of Perma-Fix Environmental Services, Inc. (to be
filed) with the Securities and Exchange Commission and are in
agreement with the statements contained therein as of this date.
/s/ Arthur Andersen LLP
Jacksonville, Florida
November 21, 1996
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