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)
March 8, 1998
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Modern Medical Modalities Corporation
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(Exact name of registrant as specified in its charter)
New York
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(State or other jurisdiction of incorporation)
0-26488 22-3318886
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(Commission File Number) (IRS Employer Identification No.)
95 Madison Avenue, Suite 301, Morristown, N.J. 07960
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code
(973) 538-9955
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N/A
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(Former name of former address, if changed since last report)
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Item 1. Changes in Control of Registrant
N/A
Item 2. Acquisition of Disposition
N/A
Item 3. Bankruptcy or Receivership
N/A
Item 4. Changes in Registrant's Certifying Accountant
(a) On March 8, 1998, the Company has dismissed Weinick Sanders Leventhal
& Co., LLP, located at 1515 Broadway, New York, New York 10036. The Company has
engaged Vincent J. Batyr & Co., located at 27 North Broadway, Tarrytown, New
York 10591 as its new certified public accountants.
(b) In connection with the recent fiscal year and subsequent interim
period preceding Weinick Sanders Leventhal & Co., LLP's dismissal, there were no
disagreements with Weinick Sanders Leventhal & Co., LLP, on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure.
(c) Weinick Sanders Leventhal & Co., LLP's report on the financial
statements for the past two years did not contain an adverse opinion or
disclaimer of opinion and was not qualified or modified.
(d) The Company has requested that Weinick Sanders Leventhal & Co., LLP
furnish them with a letter addressed to the Securities and Exchange Commission
(the "Commission") stating whether they agree with the statements made by the
Company in response to this item, and if not, stating the respects in which they
do not agree.
(e) The decision to dismiss the accountants was recommended and approved
by the Board of Directors.
Item 5. Other Events
N/A
Item 6. Resignation of Registrant's Directors
N/A
Item 7. Financial Statements and Exhibits
a. Financial statements of businesses acquired.
N/A
b. Pro forma financial information.
N/A
c. Exhibits.
<PAGE>
Attached hereto as Exhibit 1, is a copy of Weinick Sanders Leventhal &
Co., LLP letter addressed to the Commission stating that they agree with the
statements made by the Company.
SIGNATURES
Modern Medical Modalities Corporation
(Registrant)
Date: March 8, 1998 By: /s/ Roger Findlay
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Roger Findlay, President
[LETTERHEAD OF WEINICK SANDERS LEVENTHAL & CO., LLP]
March 11, 1998
Securities and Exchange Commission
Washington, D.C. 20549
Re: Modern Medical Modalities Corporation
File No.: 0-23416
Gentlemen:
We have read the Form 8-K of Modern Medical Modalities Corporation dated
March 8, 1998. With respect to Items 1, 2, 3, 5, 6, 7(a), and 7(b), we have no
knowledge.
With respect to Item 7(c), this letter is intended to be attached as an
Exhibit to the Form 8-K in which we state below our variances with the
Registrant's statements in Item 4(a) and Item 4(c).
With respect to Item 4(a), on March 4, 1998 we received a letter dated
March 3, 1998 from Jan Goldberg, Vice President of the Registrant advising us
that "...the Board of Directors has determined that we will not need your
services for the year end audit 1997 for Modern Medical Modalities Corporation,
and all subsequent periods, effective immediately." We have no knowledge as to
our successor.
With respect to Item 4(b), we concur with the Registrant's assertion that
there were no disagreements with the Registrant and Weinick Sanders Leventhal &
Co., LLP on any matter of accounting principles or practices, financial
disclosure or auditing scope or procedure.
With respect to Item 4(c), Weinick Sanders Leventhal & Co., LLP did
report on the financial statements as at and for the year ended December 31,
1996. Such report dated March 28, 1997 did not contain an adverse opinion or
disclaimer of opinion and was not qualified or modified. Weinick Sanders
Leventhal & Co., LLP was not engaged as the Registrant's accountants for fiscal
1995.
We concur with Item 4(d) except that the Form 8-K, which was received on
March 11, 1998, served as our formal notice of such request.
Very truly yours,
/s/ Weinick Sanders Leventhal & Co., LLP
WEINICK SANDERS LEVENTHAL & CO., LLP
