U.S. Securities and Exchange Commission
Washington, D.C. 20549
FORM 8-K AMENDMENT #3
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Act of 1934
May 18, 1998
Date of Report (Date of earliest event reported)
STORAGE COMPUTER CORPORATION
(Exact name of registrant as specified in its charter)
Delaware 001-13616
02-0450593
( State or other jurisdiction) (Commission
of Incorporation) File No.)
( IRS Employer
Identification No.)
11 Riverside Street, Nashua, NewHampshire 03062
(Address of principal executive offices)
(603) 880-3005
Registrant's telephone number, including area code
ITEM 4. CHANGE IN REGISTRANTS CERTIFYING ACCOUNTANT:
Effective April 1, 1998, the Boston office of Richard A. Eisner &
Company, LLP ("RAE") was merged into the Boston office of
BDO Seidman, LLP ("BDO"). This merger resulted in RAE no
longer having an office in the Boston area. The
Company concluded that it would be appropriate to select BDO as
the new accounting firm. By unanimous consent of the Board of
Directors of the Company on May 18, 1998, it was voted to retain
BDO to serve as the Company's independent auditors. During
the Company's two most recent fiscal years and any subsequent
interim period, there have been no disagreements between the
Company and Richard A. Eisner & Company, LLP, on any matter of
accounting principals or practices, financial statement disclosure,
or
auditing scope or procedure which, if not resolved to the
satisfaction
of Richard A..Eisner & Company, LLP, would have caused it to
make reference to the subject matter of the disagreement in connection
with its report on the audited financial statements.
Prior to the engagement of BDO Seidman, there were no discussions
with representatives of said firm regarding the application of any
accounting principles.
The Registrant has requested that Richard A. Eisner & Company, LLP.
furnish the Securities and Exchange Commission with a letter indicating
whether they agree with the statements made by the Registrant in
response to this
Item 4, and, if not, stating the respect in which they do not agree.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this amendment to be signed
on its behalf by the undersigned, thereunto duly authorized.
STORAGE COMPUTER CORPORATION
May 21, 1998 By:/s/ James C.
Louney
James
C.Louney, C.F.O.
May 26, 1998
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Re: Storage Computer Corporation File #1-13616
We were previously the independent auditors for Storage
Computer Corporation, ("the Company"). We were informed by
facsimile on May 21, 1998 that our engagement as principal
auditor was terminated. We have read the statements
included under Item 4 of Form 8-K dated May 20, 1998, of the
Company and except for the references to the retention
of BDO Seidman,LLP in paragraph one of Item 4, as to
which we have no knowledge, and paragraph two as to which
we have no knowledge, we agree with the
statements in such Item.
Very truly yours,
Richard A. Eisner & Company, LLP May 26, 1998
