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 (Date of earliest event reported) : January 30, 2001 EMISPHERE TECHNOLOGIES, INC. ---------------------------------------------------------------- (Exact name of registrant as specified in its charter) Delaware 1-10615 13-3306985 - ---------------------------- ----------------------- ---------------------- (State or other jurisdiction (Commission File Number) (IRS Employer of incorporation) Identification Number) 765 Old Saw Mill River Road, Tarrytown, NY 10591 ------------------------------------------ ---------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (914) 347-2220 2 Item 8. Change in Fiscal Year On January 30, 2001, Emisphere Technologies, Inc. determined to change its fiscal year-end from July 31, which was the fiscal year used in its most recent filing with the Securities and Exchange Commission, to December 31. The report covering the five month transition period beginning August 1, 2000 and ending December 31, 2000, will be filed with the Securities and Exchange Commission on a transition report on Form 10-Q, which pursuant to Rules 13a-10 and 15d-10 will be filed on or before March 15, 2001. 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. Date: January 30, 2001 EMISPHERE TECHNOLOGIES, INC. By: /s/ CHARLES H. ABDALIAN, JR. ------------------------------- Charles H. Abdalian, Jr. Vice President, Chief Financial Officer and Secretary