SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/a
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (date of earliest event reported): August 29, 1997
AMERICAN BIO MEDICA CORPORATION
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(Exact name of registrant as specified in its charter)
New York 0-28666 22-3378935
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification
Number)
102 Simons Road Ancramdale, New York 12503
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (800) 227-1243
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Item 4. Change in Registrant's Certifying Accountants
On August 29, 1997, the Board of Directors of the Registrant appointed the
firm of Richard A. Eisner & Co., LLP as independent auditors for the fiscal year
ending April 30, 1998. Thomas P. Monahan, CPA served as the Registrant's
independent auditor for the fiscal years ended April 30, 1995, 1996 and 1997.
The registrant believes that there were no disagreements with Thomas P.
Monahan within the meaning of Instruction 4 of Item 304 of Regulation S-K on any
matters of accounting principles or practices, financial statement disclosure,
or auditing scope or procedures in connection with audits of the Company's
financial statements for the fiscal years ended April 30, 1995, 1996 and 1997
which disagreements, if not resolved to their satisfaction, would have caused
him to issue an adverse opinion or a disclaimer of opinion, or was qualified or
modified as to uncertainty, audit scope or accounting principles. No report on
the financial statements of the Registrant for the years ended April 30, 1996 or
1997 (the past two fiscal years) contained an adverse opinion or disclaimer of
opinion, or was modified as to uncertainty, audit scope, or accounting
principle.
During the three most recent fiscal years ended and through the present,
there have been no reportable events (as defined in Item 304 of Regulation S-K)
with Thomas P. Monahan, CPA.
Item 5. Other Events.
On August 29, 1997, the Board of Directors of the Registrant appointed
Thomas P. Monahan as its Treasurer and Chief Financial Officer. Stan Cipkowski,
President and formerly Treasurer of the Registrant will resign from the position
of Treasurer. The resignation of Mr. Cipkowski and the appointment of Mr.
Monahan will take place on August 29, 1997.
Thomas P. Monahan has served as auditor of the Registrant for the fiscal
years ended April 30, 1995, 1996 and 1997. He has been a certified public
accountant since 1986; and since 1987, has maintained an independent accounting
practice. From June, 1985 to June 1987, Mr. Monahan was Controller for Superior
Steakhouse Systems, Mineola, New York, overseeing the operations of ten
Ponderosa Steak House restaurants in the New York Metropolitan area. From March,
1983 to June, 1985, Mr. Monahan was Controller of CoverTemp Companies, White
Plains, New Yor, overseeing a department of 15 employees and supplying payroll
to approximately 600 persons per week. From 1980 to 1983, Mr. Monahan served as
a senior level staff accountant for Joseph Mauriello and Company, South Orange,
New Jersey and Arthur Breakstone and Company, Fort Lee, New Jersey.
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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.
AMERICAN BIO MEDICA CORPORATION
(Registrant)
By: /s/Stan Cipkowski
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Stan Cipkowski,
President and Principal
Executive Officer and
Principal Financial Officer
Dated: August 29, 1997
THOMAS P. MONAHAN
CERTIFIED PUBLIC ACCOUNTANT
208 LEXINGTON AVENUE
PATERSON, NEW JERSEY 07502
201-790-8775
August 29, 1997
Stan Cipkowski,
President
American Bio Medica Corporation
102 Simons Road
Ancramdale, New York 12503
Dear Mr. Cipkowski,
I have received and reviewed the Form 8-K dated August 29, 1997 reporting
in Item 4 the events which transpired on August 29, 1997 relating to my
resignation as auditor and the appointment of Richard A. Eisner & Co., LLP as
new auditors for the fiscal year ending April 30, 1998.
I have reviewed Item 4 of such Form 8-K and have no disagreements with the
position of the Registrant as stated therein.
Sincerely,
/s/Thomas P. Monahan
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Thomas P. Monahan
