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 22, 2001
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SYMPHONIX DEVICES, INC.
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(Exact name of registrant as specified in its charter)
Delaware 000-23767 77-0376250
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
2331 Zanker Road, San Jose, California 95131-1107
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (408) 232-0710
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(Former name or former address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant
(a) Previous independent accountants
(i) On January 22, 2001, PricewaterhouseCoopers LLP resigned
as the independent accountants of Symphonix Devices, Inc.
(ii) The reports of PricewaterhouseCoopers LLP on the financial
statements for the past two fiscal years contained no adverse opinion or
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principle.
(iii) In connection with its audits for the two most recent
fiscal years and through January 22, 2001, there have been no disagreements with
PricewaterhouseCoopers LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements if not resolved to the satisfaction of PricewaterhouseCoopers LLP
would have caused them to make reference thereto in their reports on the
financial statements for such years.
(iv) During the two most recent fiscal years and through
January 22, 2001, there have been no reportable events (as defined in Regulation
S-K Item 304(a)(1)(v)).
(v) The Registrant has requested that PricewaterhouseCoopers
LLP 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 January 29, 2001,
is filed as Exhibit 16.1 to this Form 8-K.
(b) New independent accountants
The Registrant is in final discussions with a big five accounting
firm it expects to engage as its new independent accountant. The decision to
engage this new independent accountant has been approved by the audit committee
of Symphonix Devices, Inc.'s board of directors.
Item 7. Financial Statements and Exhibits
(c) Exhibits
16.1 Letter re change in certifying accountant.
SIGNATURE
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.
SYMPHONIX DEVICES, INC.
/S/ Kirk B. Davis
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Kirk B. Davis
President and Chief Executive Officer
Date: January 29, 2001
EXHIBIT INDEX
Exhibit No. Description
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16.1 Letter re change in certifying accountant.