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): April 22, 1997
Meridian Medical Technologies, Inc.
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(Exact name of registrant as specified in its charter)
Delaware 0-5958 52-0898764
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(State or other jurisdiction Commission (I.R.S. employer
of incorporation) file number) identification no.)
0240 Old Columbia Road, Columbia, MD 21046
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(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (410) 309-6830
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(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant
(a) Effective April 22, 1997, Price Waterhouse LLP
("PW") resigned as the independent accountants of Meridian
Medical Technologies, Inc. (the "Registrant").
The reports of PW on the Registrant's financial statements for
each of the past two fiscal years contained no adverse opinions or
disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principle.
In connection with its audits for the two most recent fiscal years
and through April 22, 1997, there have been no disagreements between
the Registrant and PW on any matter of accounting principle or
practices, financial statement disclosure, or auditing scope or
procedure, which disagreements if not resolved to the satisfaction of
PW would have caused them to make reference thereto in their report on
the financial statements for such years.
During the two most recent fiscal years and through April 22,
1997, there have been no reportable events (as defined in Regulation
S-K Item 304(a)(1)(v)).
The Registrant has requested that PW furnish it with a letter
addressed to the SEC stating whether or not it agrees with the above
statements. A copy of such letter, dated April 28, 1997, is filed as
Exhibit 16 to this Form 8-K.
(b) The Registrant is currently in the process of selecting
independent accountants for its fiscal year ending July 31, 1997 and
has solicited proposals from several auditing firms.
Item 7. Financial Statements, Pro Forma Financial
Information and Exhibits
(c) Exhibits.
16 Letter regarding Change in 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.
MERIDIAN MEDICAL TECHNOLOGIES, INC.
Date: April 28, 1997 By: /s/ G. Troy Braswell, Jr.
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G. Troy Braswell, Jr.
Vice President and Chief
Financial Officer
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EXHIBIT 16
[Price Waterhouse LLP Letterhead]
April 28, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
Meridian Medical Technologies, Inc.
Commission File Number 0-5958
We have read Item 4 of Meridian Medical Technology, Inc.'s form
8-K dated April 28, 1997 and are in agreement with the statements
contained in paragraph 4(a) therein.
Yours very truly,
/s/ Price Waterhouse LLP
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Price Waterhouse LLP
