UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K
Current Report Pursuant Section 13 or 15(d)
of the Securities Exchange Act of 1934
Date of Report (Date of Earliest Event Reported): March 11, 2008
Trimedyne, Inc.
(Exact Name of Registrant as
Specified in its Charter)
Nevada 36-3094439
(State of Other Jurisdiction of (IRS Employer Identification No.)
Incorporation or Organization)
25901 Commercentre Drive
Lake Forest, California 92630
(Address of Principal Executive Offices)
Registrant's Telephone Number, Including Area Code:
(949) 951-3800
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Previous independent registered public accounting firm.
(i) On March 11, 2008, Trimedyne, Inc. (the "Company") dismissed KMJ
Corbin & Company LLP as its independent registered public accounting
firm. The Audit Committee of the Board of Directors participated in
and approved the decision to change Trimedyne's independent registered
public accounting firm.
(ii) The reports of KMJ Corbin & Company LLP on the consolidated financial
statements for the past two fiscal years did not contain an adverse
opinion nor disclaimer of opinion, and, they were not qualified nor
modified as to uncertainty, audit scope or accounting principle.
(iii) During the most recent fiscal years and through March 10, 2008, there
have been no disagreements with KMJ Corbin & Company 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 KMJ Corbin & Company LLP would have caused them to
make reference thereto in their reports on the consolidated financial
statements for such years.
(iv) During the two most recent fiscal years and through March 11, 2008,
there have been no reportable events (as defined in Item 304(a)(1)(v)
of Regulation S-K).
(v) The Company has requested that KMJ Corbin & Company 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 March 11, 2008
is filed as Exhibit 16.1 to this Form 8-K.
(b) New independent registered public accounting firm.
(i) Effective March 11, 2008, the Audit Committee of the Board of
Directors engaged McKennon, Wilson & Morgan LLP ("MWM") as the
Company's new independent registered public accounting firm. During
the two most recent fiscal years and through March 10, 2008 the
Company has not consulted with MWM regarding either (i) the
application of accounting principles to a specified transaction,
either completed or proposed: or type of audit opinion that might be
rendered on the Company's financial statements, and neither a written
report was provided to the Company or oral advice was provided that
MWM concluded was an important factor considered by the Company in
reaching a decision as to the accounting, auditing or financial
reporting issue; or (ii) any matter that was either the subject of a
disagreement, as that term is defined in Item 304(a)(1)(iv) of
Regulation S-K and the related instructions to item 304 of Regulation
S-K, or a reportable event, as that term is defined in Item
304(a)(1)(v) of Regulation S-K.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
a. None
b. None
c. The following document is furnished as an Exhibit to this Current
Report on Form 8-K pursuant to Item 601 of Regulation S-K:
16.1 Letter from KMJ Corbin & Company LLP
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, this report
has been signed below by the following persons on behalf of the registrant and
in the capacities and on the dates indicated.
Trimedyne, Inc.
Date: March 11, 2008 By /s/ Marvin P. Loeb
------------------------
Marvin P. Loeb
Chief Executive Officer
Date: March 11, 2008 By /s/ Jeffrey S. Rudner
------------------------
Jeffrey S. Rudner
Chief Accounting Officer
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