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UNITED STATES
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 September 8, 1997
(Date of earliest event reported) (September 2, 1997)
UROQUEST MEDICAL CORPORATION
(Exact name of registrant as specified in its charter)
0-20963
(Commission File Number)
DELAWARE 59-3176454
(State or other jurisdication (I.R.S. Employer Identification No.)
of incorporation or organization)
173 CONSTITUTION DRIVE, MENLO PARK, CALIFORNIA 94025
(Address of principal executive offices) (Zip code)
(650) 463-5180
(Registrant's telephone number, including area code)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
Effective September 3, 1997, the Board of Directors of
UroQuest Medical Corporation engaged the accounting firm of
Ernst & Young LLP as independent public accountants for the
Registrant. KPMG Peat Marwick LLP, the Registrant's previous
independent accountants, was dismissed by the Registrant's
Board of Directors effective September 2, 1997. The
Registrant's audit committee recommended these actions.
During the two most recent fiscal years and subsequent interim
periods prior to September 2, 1997, there were no
disagreements with KPMG Peat Marwick LLP on any matter of
accounting principles or practices, financial statement
disclosure, auditing scope or procedure, or any reportable
events.
The report of KPMG Peat Marwick LLP on the financial
statements of the Registrant for the past two years contained
no adverse opinion or other disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope or
accounting principles.
The Registrant has not consulted with Ernst & Young LLP during
the two most recent fiscal years or subsequent interim periods
on either the application of accounting principles to any
transaction or type of audit opinion Ernst & Young LLP might
issue on the Registrant's financial statements.
The Registrant provided KPMG Peat Marwick LLP with a copy of
the above statements, and requested that KPMG Peat Marwick LLP
furnish a letter addressed to the Securities and Exchange
Commission stating whether KPMG Peat Marwick LLP agrees with
such statements. A copy of the KPMG Peat Marwick LLP
letter to the SEC, dated September 4, 1997, is filed as an
exhibit to this current report on Form 8-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Exhibit
16.2 Letter re change in Registrant's certifying accountants.
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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.
UROQUEST MEDICAL CORPORATION
Date: September 8, 1997 /s/ JEFFREY L. KAISER
----------------------------------
Jeffrey L. Kaiser
Vice President
Chief Financial Officer
Secretary and Treasurer
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INDEX TO FINANCIAL STATEMENTS AND EXHIBITS
<TABLE>
<CAPTION>
Exhibit Sequential
Number Description Page Number
- ------ ----------- -----------
<S> <C> <C>
16.2 Letter re change in certifying accountant 5
</TABLE>
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EXHIBIT 16.2
September 4, 1997
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We were previously principal accountants for Medical UroQuest Medical
Corporation and, under the date of February 10, 1997, we reported on the
consolidated financial statements of Medical UroQuest Medical Corporation and
subsidiaries as of and for the years ended December 31, 1996 and 1995. On
September 2, 1997, our appointment as principal accountants was terminated. We
have read UroQuest Medical Corporation's statements included under Item 4 of its
Form 8-K dated September 2, 1997, and we agree with such statements.
Very truly yours,
/s/ KPMG Peat Marwick LLP
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