UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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) May 4, 2009
Trimedyne, Inc.
(Exact name of registrant as specified in its chapter)
Nevada 0-10581 36-3094439
(State or other jurisdiction (Commission (IRS Employer
of incorporation File Number) Identification No.)
25901 Commercentre Drive, Lake Forest, CA. 92630
(Address of principal executive offices)
(949) 951-3800
Registrant's telephone number, including area code
N/A
(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instructions A.2. below):
|_| Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)
|_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17
CFR 240.14a-12)
|_| Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
|_| Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Resignation of independent registered public accounting firm
In connection with the reorganization of McKennon, Wilson & Morgan LLP (the
"Former Auditors") in which certain of its audit partners resigned from the
Former Auditors and have joined DBBMcKennon. The Former Auditors resigned as the
independent auditors of Trimedyne, Inc. (the "Company"), effective May 4, 2009.
The Former Auditors had been the Company's auditor since March 11, 2008.
The Company's Board of Directors (the "Board") approved the resignation of
McKennon, Wilson & Morgan LLP on May 4, 2009.
The Former Auditors' audit report on the Company's financial statements for the
past fiscal year did not contain an adverse opinion or disclaimer of opinion,
and was not qualified or modified as to uncertainty, audit scope or accounting
principles.
During the fiscal year ended September 30, 2008 and the subsequent interim
periods until May 4, 2009, (a) there were no disagreements between the Company
and the Former Auditors 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 the Former Auditors, would
have caused the Former Auditors to make reference to the subject matter of the
disagreement in connection with its report; and (b) no reportable events as set
forth in Item 304(a)(1)( v) of Regulation S-K have occurred.
The Company provided the Former Auditors with a copy of the disclosures in this
Current Report on Form 8-K prior to its filing with the Securities and Exchange
Commission (the "SEC") and requested that the Former Auditors furnish it with a
letter addressed to the SEC stating whether the Former Auditors agree with the
above statements and if not, stating the respects in which it does not agree. A
copy of such letter, dated May 4, 2009, is filed as Exhibit 16.1 hereto.
(b) Engagement of new independent registered public accounting firm.
Effective May 4, 2009, the Board appointed DBBMcKennon (the "New Auditors") as
the Company's new independent auditors.
During the Company's two most recent fiscal years and subsequent interim period
on or prior to May 4, 2009, the Company has not consulted with the New Auditors
regarding either i) the application of accounting principles to a specific
completed or contemplated transaction, or the type of audit opinion that might
be rendered on the Company's financial statements or (ii) any matter that was
either the subject of a disagreement or event identified in response to
(a)(1)(iv) of Item 304 of Regulation S-K.
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS
Exhibits
16.1 Letter on change in certifying accountant from McKennon, Wilson &
Morgan LLP dated May 4, 2009.
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 thereunto duly authorized.
Trimedyne, Inc.
Dated: May 4, 2009
By: /S/ MARVIN P. LOEB
-----------------------
Marvin P. Loeb
Chairman and
Chief Executive Officer