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)
September 30, 1997
Super Vision International, Inc.
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(Exact name of registrant as specified in its charter)
Delaware 0-23590 59-3046866
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(State of other (Commission (IRS Employer
jurisdiction) File Number Identification No.)
8210 Presidents Drive, Orlando, Florida 32809
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (407) 857-9900
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Effective September 30, 1997, Super Vision International,
Inc. ("SVII") dismissed its prior certifying accountants, Coopers
& Lybrand L.L.P. ("C&L"), and retained as its new certifying
accountants, Ernst & Young LLP. The decision to change accountants
was approved by SVII's Board of Directors. During the last two
fiscal, C&L's reports on SVII's financial statements did not
contain an adverse opinion or disclaimer of opinion, nor were they
modified as to uncertainty, audit scope or accounting principles.
During the last two fiscal years and the subsequent interim
periods to the date hereof, there were no disagreements between
SVII and C&L on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the
satisfaction of C&L, would have caused it to make a reference to
the subject matter of the disagreements in connection with its
reports.
(b) Effective September 30, 1997, SVII engaged Ernst & Young
LLP as its principal accountant. During the last two fiscal
years and the subsequent interim period to the date hereof, SVII
did not consult Ernst & Young LLP regarding any of the matters or
events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-
B.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
16. Letter on Change of Certifying Accountant (Letter to be
filed by amendment).
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 authorized.
SUPER VISION INTERNATIONAL, INC.
Date: October 6, 1997 By: /s/ Brett M. Kingstone
Brett M. Kingstone
President and Chief Executive
Officer
