SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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Form 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15d OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): September 5, 2000
3D SYSTEMS CORPORATION
(Exact Name of Registrant as Specified in Charter)
Delaware 0-22250 95-4431352
(State of Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
26081 Avenue Hall
Valencia, California 91355
(Address of Principal Executive Offices)
(661) 295-5600
(Registrant's Telephone Number)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
(a) On September 5, 2000, the Registrant dismissed PricewaterhouseCoopers
LLP ("PWC") as its independent accountants. The decision to change accountants
was approved by the Audit Committee of the Registrant's Board of Directors.
PWC audited the Registrant's consolidated financial statements for the
fiscal years ended December 31, 1999 and 1998. Their reports on such
consolidated financial statements did not contain an adverse opinion or a
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principle.
In connection with its audits of the Registrant's financial statements as
of December 31, 1999 and 1998, there were no disagreements between the
Registrant and PWC on any matter of accounting principles or practices,
financial statement disclosure, or audit scope and procedure, which
disagreement, if not resolved to the satisfaction of PWC, would have caused them
to make reference to the subject matter of the disagreement in connection with
their reports.
During each of the two fiscal years ended December 31, 1999 and 1998 and
through September 5, 2000, there have been no reportable events as defined in
Regulation S-K Item 304(a)(1)(v).
(b) On September 8, 2000, the Registrant engaged the accounting firm of
Deloitte & Touche LLP ("D&T") as the Registrant's independent accountants.
Prior to such engagement, the Registrant did not consult with D&T regarding
the application of accounting principles to a specified transaction, or the
type of audit opinion that may be rendered with respect to Registrant's
statements or any matter that was either the subject of a disagreement (as
defined in Regulation S-K Item 304(a)(1)(14)) or a reportable event, and
neither a written report or oral advice was provided to the Registrant that
D&T concluded was an important factor considered by the Registrant in
reaching a decision as to the accounting, auditing or financial reporting
issue.
The Registrant has requested that PWC furnish it with a letter addressed to
the SEC stating whether or not it agrees with the above statements. A copy of
this letter, which confirms PWC's concurrence with the above statements, is
filed as Exhibit 16 to this Form 8-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) Not applicable.
(b) Not applicable.
(c) Exhibits
16 Letter from PricewaterhouseCoopers LLP
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 hereunto duly authorized.
September 11, 2000 3D SYSTEMS CORPORATION
By: /s/ H. Michael Hogan III
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H. Michael Hogan III
Senior Vice President &
Chief Financial Officer
EXHIBIT INDEX
EXHIBITS PAGE NUMBER
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16 Letter from PricewaterhouseCoopers LLP