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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 27, 2000
BIO NEBRASKA, INC.
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(Exact name of Registrant as specified in its charter)
DELAWARE 000-30493 47-0727668
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(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
3820 N.W. 46th Street
Lincoln, Nebraska 68524-1637
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (402) 470-2100
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Items 1, 2, 3, 5, 6, and 8 are not applicable and therefore omitted.
ITEM 4. CHANGES IN REGISRANT'S CERTIFYING ACCOUNTANT
(a) Previous Independent Accountants
On November 27, 2000, Loren D. Swanson C.P.A. was dismissed as the
principal accountant to audit Bio Nebraska Inc.'s financial statements,
beginning with its financial statements for the year ending December 31, 2000.
The decision to change accountants was recommended by the Company's Board of
Directors.
The report of Loren D. Swanson C.P.A. on the financial statements of
the Company for the past two fiscal years did not contain an adverse opinion or
disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit
scope or accounting principles. There were no disagreements with Loren D.
Swanson C.P.A. on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure during the Company's most
recent two fiscal years ending December 31, 1999, and each subsequent interim
period preceding November 27, 2000 which, if not resolved to Loren D. Swanson
C.P.A.'s satisfaction, would have caused Loren D. Swanson C.P.A. to make
reference to the subject matter of the disagreements in connection with its
reports.
The Company requested that Loren D. Swanson C.P.A. furnish a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the statements made by the Company, and, if not, stating the respects in
which it does not agree. A letter from Loren D. Swanson C.P.A. is included as
Exhibit 1 to this report, stating its agreement with the statements made by the
Company in this report.
(b) New Independent Accountants
On November 27, 2000, the Company engaged Deloitte & Touche LLP as its
new independent accountants.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c) Exhibits.
1. Letter dated November 27, 2000 from Loren D. Swanson
C.P.A. re: Change in Certifying Accountant
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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, thereunto duly authorized.
BIO NEBRASKA, INC.
By /s/ David S. Walker
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Its Senior Vice President and Chief Financial
Officer (Principal Accounting Officer)
Dated: November 28, 2000
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EXHIBIT INDEX
1. Letter of Loren D. Swanson C.P.A.
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