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UNITED STATES
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 (Date of earliest event reported) March 3, 2000
MODERN MEDICAL MODALITIES CORPORATION
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(Exact name of registrant as specified in its charter)
NEW JERSEY 000-23416 22-3318886
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(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification No.)
incorporation)
1719 Route 10, SUITE 117
PARSIPPANY, NEW JERSEY 07054
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(Address of principal executive offices, including zip code)
(973) 538-9955
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(Registrant's telephone number, including area code)
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Item 4. Changes in Registrant's Certifying Accountants.
On March 3, 2000, Vincent J. Batyr & Co. ("Batyr"), the independent
certified public accountants for Modern Medical Modalities Corporation (the
"Company") resigned. During the year ended December 31, 1998 the reports by
Batyr on the financial statements of the Company contained a going concern
opinion. During the year ended December 31, 1997 the reports by Batyr on the
financial statements of the company did not contain an adverse opinion or a
disclaimer of opinion, or was qualified or modified as to uncertainty, audit
scope, or accounting principles. During the Company's two most recent fiscal
years and subsequent period up to March 3, 2000, there were no disagreements
with the former accountant on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements if not resolved to their satisfaction would have caused them to
make reference in connection with their opinion to the subject matter of the
disagreement.
On March 1, 2000, upon receipt of approval of its Board of Directors,
the Company engaged Lazar, Levine & Felix LLP to serve as the Company's
independent certified public accountants. During the Company's two most recent
fiscal years, and during any subsequent period through March 3, 2000, the
Company did not consult with Lazar, Levine & Felix LLP on any accounting or
auditing issues.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(c) Exhibits
Exhibit 1 - Letter, dated March 3, 2000 from Batyr.
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 thereunto duly authorized.
Dated: March 6, 2000
MODERN MEDICAL MODALITIES CORPORATION
By: /s/ Roger Findlay
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Name: Roger Findlay
Title: President
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Vincent J. Batyr & Co. Letterhead
March 3, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Modern Medical Modalities
Corporation and under the date of March 10, 1999, we reported on the financial
statements of Modern Medical Modalities Corporation, as of December 31, 1998 and
1997, and for the years ended December 31, 1998 and 1997. On March 3, 2000, we
resigned as the principal accountants of Modern Medical Modalities Corporation.
We have read Modern Medical Modalities Corporation's statements included under
Item 4 of its Form 8-K dated March 6, 2000, and we agree with such statements,
except that we are not in a position to agree or disagree with Modern Medical
Modalities Corporation's statements that the Board of Directors approved the
appointment of Lazar, Levine & Felix LLP, and that Lazar, Levine & Felix LLP was
engaged to serve as Modern Medical Modalities Corporation's independent
accountants.
Very truly yours,
/s/ VINCENT J. BATYR & CO.
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VINCENT J. BATYR & CO.
/s/ Vincent J. Batyr
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Vincent J. Batyr
CERTIFIED PUBLIC ACCOUNTANT
