<PAGE> 1
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A-1
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, 1998
(Amending current report
Dated August 21, 1998)
CYBERGUARD CORPORATION
(Exact name of Registrant as specified in its charter)
2000 W. Commercial Blvd., Suite 200, Ft. Lauderdale, Florida 33309
(address of principal offices)
954-958-3900
(Registrant's telephone number)
<TABLE>
<S> <C> <C>
Incorporation under the laws of the Commission File Number I.R.S. Employer Identification Number
STATE OF FLORIDA 0-24544 65-0510339
</TABLE>
<PAGE> 2
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
99.1 Letter, dated September 30, 1998, from KPMG Peat Marwick LLP to the
Securities and Exchange Commission.
-2-
<PAGE> 3
SIGNATURES
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 thereunto duly authorized.
CYBERGUARD CORPORATION
By: /s/ Terrence A. Zielinski
-----------------------------
Name: Terrence A. Zielinski
Title: Chief Financial Officer and
Chief Accounting Officer
Dated: September 30, 1998
<PAGE> 1
KPMG Peat Marwick LLP
One Biscayne Tower Telephone 305 358 2300 Telefax 305 577 0544
Suite 2900
2 South Biscayne Boulevard
Miami, FL 33131
September 30, 1998
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for CyberGuard Corporation and, under
the date of September 23, 1997, we reported on the consolidated financial
statements of CyberGuard Corporation and subsidiaries as of June 30, 1997 and
1996 and the related consolidated statements of operations, shareholders' equity
and cash flows for the year ended June 30, 1997, the nine months ended June 30,
1996 and the year ended September 30, 1995. On August 21, 1998, we resigned as
principal accountants. We have read CyberGuard Corporation's statements included
under Item 4 of its Form 8-K dated August 21, 1998, and we agree with such
statements except we are not in a position to agree or disagree with CyberGuard
Corporation's statement that our resignation was not recommended or approved by
their Board of Directors or any committee thereof. Further, we refer you to our
comments related to a disagreement with management of the Company and our
inability to rely on management's representations included in our letter to the
Chairman of the Audit Committee dated August 21, 1998 and copied to the Chief
Accountant, Securities and Exchange Commission.
Very truly yours,
/s/ KPMG Peat Marwick LLP
KPMG Peat Marwick LLP
