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): July 17, 2000
SEMICONDUCTOR LASER INTERNATIONAL CORPORATION
(Exact name of registrant as specified in its charter)
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Delaware 000-27908 16-1494566
(State or other jurisdiction Commission File Number) (IRS Employer
of incorporation) Identification No. )
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15 Link Drive, Binghamton, New York 13904
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (607) 722-2800
Not Applicable
(Former name or former address, if changed since last report.)
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Item 4. Changes in Registrant's Certifying Accountant.
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By letter dated July 17, 2000, Semiconductor Laser International
Corporation (the "Registrant") received notice from its independent accountant,
PricewaterhouseCoopers LLP (the "Former Accountant"), that it had resigned.
During the Registrant's two most recent fiscal years and through July 17, 2000,
the Registrant had no disagreement with its Former Accountant on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure which if not resolved to the satisfaction of the Former
Accountant would have caused them to make reference thereto in their report on
the financial statements for such years. The reports of the Former Accountant
on the financial statements for the past two fiscal years contained no adverse
opinion or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principle except that the reports for
December 31, 1998 and 1999 expressed substantial doubt regarding the Registrants
ability to continue as a going concern.
The Registrant has not as yet retained a new firm of independent
certified public accountants, but is in discussions with a prospective successor
accounting firm and expects to engage a new firm in the near future. Promptly
following the retention of a new independent accounting firm, the Registrant
shall make the disclosure required by Item 304(a)(2) of Regulation S-B.
The Registrant has provided the Former Accountant with a copy of this
disclosure under Item 304(a)(1), and Exhibit 16.1 attached hereto contains the
text of the Former Accountant's letter addressed to the Commission responsive to
Item 304(a)(3) of Regulation S-B.
Item 7. Financial Statements and Exhibit.
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(c) Exhibit.
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16.1 Letter, dated July 24, 2000, from PricewaterhouseCoopers
LLP to the Securities and Exchange Commission regarding
agreement with Item 4.
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SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
SEMICONDUCTOR LASER
INTERNATIONAL CORPORATION
By: /s/ Geoffrey T. Burnham
Name: Geoffrey T. Burnham
Title: Chairman of the Board, President
and Chief Executive Officer
Dated: July 24, 2000
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INDEX TO EXHIBIT
Exhibit No.
16.1 Letter, dated July 24, 2000, from PricewaterhouseCoopers LLP to
the Securities and Exchange Commission regarding agreement with
Item 4.
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EXHIBIT 16.1
July 24, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Semiconductor Laser International
Corporation (copy attached), which we understand will be filed with the
Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K
report dated July 24, 2000. We agree with the statements concerning our Firm
in such Form 8-K.
Very truly yours,
PricewaterhouseCoopers LLP
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