COMMUNITY MEDICAL TRANSPORT INC
8-K, 1998-05-21
LOCAL & SUBURBAN TRANSIT & INTERURBAN HWY PASSENGER TRANS
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                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549
                              --------------------
                                    FORM 8-K

                                 CURRENT REPORT
                         PURSUANT TO SECTION 13 OR 15(d)
                         SECURITIES EXCHANGE ACT OF 1934


          Date of report (Date of earliest event reported):May 18, 1998



                        COMMUNITY MEDICAL TRANSPORT, INC.
                -------------------------------------------------
               (Exact Name of Registrant as Specified in Charter)

            Delaware                   0-24640                  13-3507464
  -----------------------------      ------------             ---------------
 (State or Other Jurisdiction      (Commission                (IRS Employer
  of Incorporation)                        File Number)      Identification No.)


                     4 Gannet Drive, White Plains, NY 10604
             ------------------------------------------------------
                    (Address of Principal Executive Offices)


                                 (914) 697-9233
               ---------------------------------------------------
              (Registrant's Telephone Number, Including Area Code)





<PAGE>






Item 4.   Change in Registrant's Certifying Accountant.

(a)(1)(i) Richard A. Eisner & Company, LLP  ("Eisner") terminated its position 
as the Company's auditors  pursuant to letter received by the Company on May 18,
1998.

(a)(1)(ii)  Eisner's  report on the financial  statements for either of the past
two years did not contain an adverse opinion or a disclaimer of opinion, and was
not qualified or modified as to any uncertainty, audit scope or as to accounting
principles.

(a)(1)(iii)  There  has been no Board of  Directors  action in  connection  with
Eisner's resignation.

(a)(1)(iv)  During the Company's two most recent fiscal years and any subsequent
interim periods  preceeding  Eisner's  resignation,  there were no disagreements
with  Eisner on any matter of  accounting  principles  or  practices,  financial
statement  disclosure or auditing scope or procedure,  which   disagreements  if
not resolved to the  satisfaction  of Eisner,  would have caused  Eisner to make
reference to the subject matter  of  the  disagreements  in connection  with its
report.

(a)(1)(v)  There  were  no  reportable  events  of the  type  described  in Item
304(a)(1)(v)(A) through (D) of Regulation S-K.

(a)(2)    The Company has not yet engaged a successor accounting firm.

(a)(3) The Company has provided Richard A. Eisner & Company,  LLP with a copy of
the  foregoing  disclosures  and has  requested  in writing  that it furnish the
Company with a  letter  addressed  to the  Securities  and  Exchange  Commission
stating whether or not it agrees with such  disclosures.  A copy of such  letter
will  be filed  as  an  exhibit to this report in accordance  with  Item  601 of
Regulation S-K.

Item 7.   Financial Statements, Pro Forma Financial Information and Exhibits.

(a)       Not applicable.

(b)       Not applicable.

(c) The  letter of  Richard A.  Eisner &  Company,  LLP shall be  filed,  via an
amendment to this Form 8-K, as an exhibit to this report in accordance  with the
provisions of Item 601 of Regulation S-K.




<PAGE>



                                   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.


                                     COMMUNITY MEDICAL TRANSPORT, INC.



Date:  May 20, 1998                   /s/ Donald J. Panos
                                      ----------------------------
                                      Donald J. Panos
                                      Chief Financial Officer




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