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): January 25, 2003
IMMECOR CORPORATION
(Exact name of small business issuer as specified in its charter)
CALIFORNIA
--------------------------------------------------------------
(State or other jurisdiction of incorporation or organization)
333-06966 68-0324628
------------ ----------------------------------
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)
(707) 636-2550
(Registrant's telephone number, including area code)
ITEM 4. RELEASE OF REGISTRANT'S CERTIFYING ACCOUNTANT
a. RELEASE OF INDEPENDENT ACCOUNTANTS. On January 25, 2003, the Registrant's
Board of Directors voted and approved 1) to dismiss PricewaterhouseCoopers
LLP(PWC) as the Registrants independent accountants, and 2) to solicit local
accounting firms to perform independent auditing services. PwC audited our
financial statements for the year ended December 31, 2001 and for the six
months ended June 30, 2002. Prior to 2001, our financial statements were
audited by other independent accountants. The reports of PwC on the
consolidated financial statements of the Registrant for the year ended
December 31, 2001, and for the six months ended June 30, 2002 contained no
adverse opinion or disclaimer of opinion and were not qualified or modified
as to uncertainty, audit scope or accounting principle. In connection with
their audits for the periods referred to above, and through January 15, 2003
there were no disagreements with PwC 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 PwC , would have
caused PwC to make reference to the subject matter on the disagreement in
connection with their reports on the financial statements for such periods.
During the periods referred to above and through January 15, 2003, there were
no reportable events (as defined in Item 304(a)(1)(iv)(B) of Regulation S-B).
The Registrant has requested PwC to furnish the Registrant with a letter
addressed to the Securities and Exchange Commission stating whether they
agree with the statements made by the Registrant above, and if not, to state
the respects in which they do not agree. The Registrant shall provide a copy
of this Form 8-K no later than three (3)days before this Form 8-K is filed
with the Securities and Exchange Commission. The Registrant will request PwC
to provide the letter as promptly as possible so that the Registrant can
file the letter with the SEC together with the filing of this Form 8-K, see
Exhibit 1.
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: January 25, 2003 By: ________________________
By:/s/: Heinot Hintereder
Title: President & CEO
By: ________________________
By:/s/: Wil L. Lindgren
Title: CFO
PricewaterhouseCoopers LLP
333 Market Street
San Francisco CA 94105
January 28, 2003
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Immecor Corporation (copy attached), which
we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K,
as part of the Company's Form 8-K report dated January 25, 2003. We agree with
the statements concerning our Firm in such Form 8-K.
Very truly yours,
By:/s/: PricewaterhouseCoopers LLP