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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 February 8, 1999
(Date of Earliest reported event)
SIMIONE CENTRAL HOLDINGS, INC
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(Exact name of registrant as specified in its charter)
<TABLE>
<S> <C> <C>
Delaware 0-22162 22-3209241
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(State or Other Jurisdiction (Commission File (IRS Employer of
of Incorporation) Number) Identification 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) 644-6700
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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 February 8, 1999, Simione Central Holdings, Inc. ("Simione")
decided to appoint Arthur Andersen LLP as Simione's independent
accountants for the fiscal year ended December 31, 1998 and dismissed
Ernst & Young 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.
Ernst & Young LLP's reports on Simione's consolidated financial
statements during the last two 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 two fiscal years and in the subsequent interim period
to the date hereof, there were no disagreements between Simione and
Ernst & Young 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 Ernst & Young LLP
would have caused it to make a reference to the subject matter of the
disagreements in connection 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 two
fiscal years or in the subsequent interim period to the date hereof.
b. As indicated above, effective February 8, 1999, Simione engaged Arthur
Andersen LLP to audit Simione's financial statements for the fiscal
year ended December 31, 1998. During the last two fiscal years and
subsequent interim period to the date hereof, Simione did not consult
with Arthur Andersen LLP regarding any of the matters or events set
forth in Item (304)(2)(I) and (ii) of Regulation S-K.
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ITEM 7. Financial Statements and Exhibits
4.1 Letter from Ernst & Young LLP to the Securities and Exchange
Commission dated February 12, 1999.
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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.
February 12, 1999 By: /s/ Lori Nadler Siegel
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Lori Nadler Siegel
Chief Financial Officer
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EXHIBIT 4.1
February 12, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 4 of Form 8-K dated February 12, 1999, of Simione Central
Holdings, Inc. and are in agreement with the statements contained in the
paragraph under Item 4(a) on page 2 therein. We have no basis to agree or
disagree with other statements of the registrant contained therein.
Ernst & Young LLP
