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): August 27, 2001
IMMECOR CORPORATION
(Exact name of small business issuer as specified in its charter)
CALIFORNIA
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(State or other jurisdiction of incorporation or organization)
333-06966 68-0324628
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Commission file number (I.R.S. Employer Identification No.)
3636 North Laughlin Road, Building 150
Santa Rosa, CA 95403-1027
(Address of principal executive offices) (Zip Code)
(707)636-2550
(Registrant's telephone number, including area code)
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
a. CHANGE OF INDEPENDENT ACCOUNTANT. Effective August 27, 2001, Immecor
Corporation ("Registrant") dismissed its principal independent accountant,
Grant Thornton LLP. The decision to change accountants was approved by
Registrant's Board of Directors.
The independent auditor's reports of Grant Thornton LLP on the consolidated
financial statements of the Registrant for the years ended December 31,
1999, and 2000, included in the Form 10-KSB for the years listed, contained
no adverse opinion or disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting principles. There
were no disagreements with Grant Thornton 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
Grant Thornton LLP, would have caused Grant Thornton LLP to make reference
to the subject matter of the disagreement in connection with their report.
The subject matter of item 304 (a) (1) (iv) (B)Of Regulation S-B is not
applicable.
The Registrant provided Grant Thornton LLP a copy of this Form 8-K no later
than the day this Form 8-K is filed with the Securities and Exchange
Commission. The Registrant requested that Grant Thornton LLP furnish the
Registrant with a letter addressed to the Securities and Exchange
Commission stating whether or not Grant Thornton LLP agrees with the
statements made by the Registrant above, and if not, to state the respects
in which it does not agree. A copy of Grant Thornton LLP's letter will be
filed as Exhibit 16 to this Form 8-K.
b. Effective August 27, Registrant's Board of Directors voted to appoint
PricewaterhouseCoopers LLP (PwC) as the Registrant's principal independent
accountants engaged to audit the Registrant's financial statements for the
year ending December 31, 2001, and PwC accepted the appointment. During the
last two fiscal years and the quarterly periods to the date hereof,
Registrant did not consult PwC regarding any of the matters or events set
forth in Item 304 (a)(2)(i) or (ii) of Regulation S-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
c. Exhibits
16. Letter dated August 27, 2001 from Grant Thornton LLP to
the Securities and Exchange Commission.
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.
Immecor Corporation
Date: August 27, 2001 By: ________________________
Name: Heinot H. Hintereder
Title: President & CEO
By: ________________________
Name: Wil L. Lindgren
Title: CFO
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EXHIBIT INDEX
16. Letter dated August 27, 2001 from Grant Thornton LLP to the Securities
and Exchange Commission.
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Grant Thornton LLP
Letter to SEC
Grant Thornton
Accountants and Management Consultants
August 27, 2001
Securities and Exchange Commission
Washington, D.C. 20549
Re: Immecor Corporation
File No. 333-06966
Dear Sir or Madam:
We have read Item 4 of the Form 8-K of Immecor Corporation dated August 27,
2001, and agree with the statements concerning our Firm contained therein.
Very truly yours,
Grant Thornton
SS/Grant Thornton
Suite 1100
One California Street
San Francisco CA 94111
T 415.986.3900
F 415.986.3916
W www.grantthornton.com
Grant Thornton LLP
US Member of Grant Thornton International
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Grant Thornton
Accountants and Management Consultants
August 27, 2001
Mr. Wil Lindgren
Chief Financial Officer
Immecor Corporation
3636 North Laughlin Rd, Bldg 150
Santa Rosa CA 95403-1027
Dear Mr. Lindgren:
This is to confirm that the client-auditor relationship between Immecor
Corporation (Commission File No. 333-06966) and Grant Thornton LLP has ceased.
Very truly yours,
Grant Thornton
SS/Grant Thornton
Cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
Suite 1100
One California Street
San Francisco CA 94111
T 415.986.3900
F 415.986.3916
W www.grantthornton.com
Grant Thornton LLP
US Member of Grant Thornton International