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 14, 1997
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GENTLE DENTAL SERVICE CORPORATION
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(Exact name of registrant as specified in its charter)
Washington 333-13529 91-1577891
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(State or other jurisdiction of (Commission (IRS Employer
incorporation or organization) File No.) Identification No.)
22800 Savi Ranch Parkway, Suite 206, Yorba Linda, CA 92887
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(Address of principal executive offices) (Zip Code)
(714) 998-0587
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(Registrant's telephone number, including area code)
No Change
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(Former name, former address and former fiscal year,
if changed since last report)
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant
On November 14, 1997, Gentle Dental Service Corporation (the "Company")
dismissed Price Waterhouse LLP as its principal accountants and engaged KPMG
Peat Marwick LLP as its new principal accountants. The decision to change
accounting firms was approved by the Company's Board of Directors. There were no
adverse opinions, disclaimers of opinion or qualifications as to uncertainty,
audit scope or accounting principles in the reports of Price Waterhouse LLP on
the Company's financial statements for the two most recent fiscal years
preceding their dismissal. Through the date of the change in accountants, there
were no disagreements with Price Waterhouse LLP on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction of such
accountants, would have caused them to make reference to the subject matter of
the disagreements in connection with their reports.
Prior to the merger of GMS Dental Group, Inc. ("GMS") with and into the
Company, KPMG Peat Marwick LLP served as the principal accountants for GMS.
Other than in connection with the merger, before engaging KPMG Peat Marwick LLP
as its new independent accountants, the Company did not previously consult with
them regarding any matters related to the application of accounting principles
or the type of audit opinion that might be rendered on the Company's financial
statements.
Item 7. Financial Statements and Exhibits
(c) Exhibits.
16.1 Letter from Price Waterhouse LLP re change in certifying
accountant.
SIGNATURE
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, 1997
GENTLE DENTAL SERVICE CORPORATION
By L. THEODORE VAN EERDEN
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L. Theodore Van Eerden,
Executive Vice President and Chief
Development Officer
2
November 21, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
Gentle Dental Service Company
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We have read Item 4 of Gentle Dental Service Corporation's Form 8-K dated
November 21, 1997 and are in agreement with the statements contained in the
first paragraph therein.
Yours very truly,
PRICE WATERHOUSE LLP
Price Waterhouse LLP
