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SECURITIES & 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 January 27, 1997
(Date of Earliest reported event)
SIMIONE CENTRAL HOLDINGS, INC.
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(Exact name of registrant as specified in its charter)
Delaware 0-22162 22-3209241
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(State of other (Commission (IRS Employer
jurisdiction of File No.) Identification
incorporation) No.)
6600 Powers Ferry Road
Atlanta, Georgia 30339
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number
including area code (770)-644-6500
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N/A
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(Former name or address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant.
a. Effective January 23, 1997, Simione Central Holdings, Inc.
("Simione"), formerly known as InfoMed Holdings, Inc.
("InfoMed"), decided to appoint Ernst & Young LLP as Simione's
independent accountants for the fiscal year ended December 31,
1996 and dismissed Arthur Andersen LLP. The decision to
change accountants was approved by the Audit Committee of the
Board of Directors of Simione acting pursuant to authority
delegated by the Board of Directors of Simione.
Arthur Andersen LLP's reports on InfoMed's Consolidated
Financial Statements during the three most recent years
contained no adverse opinion or a disclaimer of opinion, and
were not qualified or modified as to uncertainty, audit scope
or accounting principles.
During the last three fiscal years and in the subsequent
interim period to the date hereof, there were no disagreements
between Simione and Arthur Andersen LLP 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 Arthur
Andersen LLP, would have caused it to make a reference to the
subject matter of the disagreements in connections with its
reports.
None of the "reportable events" described in Item 304(a)(1)(v)
of the Regulation S-K occurred with respect to Simione during
the last three fiscal years or in the subsequent interim
period to the date hereof.
b. As indicated above, effective January 23, 1997, Simione
engaged Ernst & Young LLP to audit Simione's financial
statements for the fiscal year ended December 31, 1996.
During the last three fiscal years and subsequent interim
period to the date hereof, Simione did not consult with Ernst
& Young LLP regarding any of the matters or events set forth
in Item 304(a)(2)(i) and (ii) of Regulation S-K.
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Item 4. EXHIBITS
4.1 Letter from Arthur Andersen LLP to the Securities and
Exchange Commission dated January 27, 1997
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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.
SIMIONE CENTRAL HOLDINGS, INC.
January 27, 1997 By: /s/ Lori Nadler Siegel
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Lori Nadler Siegel
Chief Financial Officer
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[ARTHUR ANDERSEN LETTERHEAD]
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January 27, 1997 Arthur Andersen L.L.P.
Securities & Exchange Commission ---------------------------
Washington, DC 20549 103 Carnegie Center
Princeton NJ 08540-6235
609 987 9000
Gentlemen:
We have read Item 4 included in the attached Form 8-K dated January 27, 1997 of
Simione Central Holdings, Inc. (formerly InfoMed Holdings, Inc.) to be filed
with the Securities and Exchange Commission and are in agreement with the
statements contained therein.
Very truly yours,
ARTHUR ANDERSEN L.L.P.
