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
DECEMBER 14, 2000
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(Date of Report)
ENTROPIN, INC.
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(Exact Name of Registrant as specified in its charter)
Colorado 33-23693 84-1090424
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
45926 OASIS STREET, INDIO, CALIFORNIA 92201
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(Address of principal executive offices including zip code)
(760) 775-8333
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(Registrant's telephone number including area code)
N/A
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(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
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(a) DISMISSAL OF INDEPENDENT ACCOUNTANTS. On December 11, 2000, the
Registrant dismissed Causey Demgen and Moore Inc. as its independent
accountants.
The independent accountants' reports of Causey Demgen and Moore Inc.
on the financial statements of the Registrant for each of the fiscal years
ended December 31, 1999 and December 31, 1998 contained no adverse opinion
or disclaimer of opinion and neither of those reports was qualified or
modified as to uncertainty, audit scope or accounting principle.
During the Registrant's two fiscal years ended December 31, 1999 and
December 31, 1998, and through the date of this Current Report on Form 8-K,
there were no disagreements between the Registrant and Causey Demgen and
Moore Inc. on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure.
The Registrant has requested that Causey Demgen and Moore Inc. furnish
a letter addressed to the Securities and Exchange Commission stating
whether it agrees with the above statements. A copy of that letter is
filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) ENGAGEMENT OF INDEPENDENT ACCOUNTANTS. On December 11, 2000,
upon the recommendation of its Audit Committee, the Registrant's Board of
Directors appointed Deloitte & Touche LLP as its new independent accountants.
During fiscal years ended December 31, 1998 and December 31, 1999, and
the subsequent interim period prior to engaging Deloitte & Touche LLP, the
Registrant did not consult with Deloitte & Touche LLP regarding either the
application of accounting principles to a specified transaction, the type
of audit opinion that might be rendered on the Registrant's Financial
Statements or any matter that was the subject of a disagreement or
reportable event with Causey Demgen and Moore Inc.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
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(c) Exhibit Description of Exhibit
16.1 Letter from Causey Demgen and Moore Inc. to
the Securities and Exchange Commission dated
December 14, 2000.
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SIGNATURES
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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.
Date: December 14, 2000 ENTROPIN, INC.
By /s/ Thomas G. Tachovsky
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Thomas G. Tachovsky
President and Chief Executive Officer
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