Attached files
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| EX-16.1 - EXHIBIT 16.1 - COGENTIX MEDICAL INC /DE/ | ex16-1.htm |
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
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 16, 2010
Vision-Sciences, Inc.
(Exact name of registrant as specified in its charter)
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Delaware
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0-20970
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13-3430173
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(State or other jurisdiction of incorporation)
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(Commission File Number)
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(IRS Employer Identification No.)
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40 Ramland Road South
Orangeburg, NY
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10962
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(Address of principal executive offices)
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(Zip Code)
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Registrant's telephone number, including area code: (845) 365-0600
__________________________________________________
(Former name or former address, if changed since last report)
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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:
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Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
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Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14[a-12)
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Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
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Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
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Explanatory Note
On August 18, 2010, Vision-Sciences, Inc. and Subsidiaries (the “Company”) filed a Current Report on Form 8-K (the “Initial 8-K”) to report that the Company’s independent registered public accounting firm, Amper, Politziner and Mattia, LLP (“Amper”), combined its practice with that of Eisner LLP and the name of the combined practice operates under the name EisnerAmper LLP. The Initial 8-K did not include disclosure about whether Amper’s report on the Company’s financial statements for the fiscal year ended March 31, 2010 contained an adverse opinion, a disclaimer of opinion or was qualified or modified as to uncertainty, audit scope or accounting principles. The Company is filing this amendment to include such disclosure and furnish a copy of an updated letter from Amper agreeing to the disclosure.
Item 4.01. Changes in Registrant’s Certifying Accountant.
On August 16, 2010, Vision-Sciences, Inc. and Subsidiaries (the “Company”) was notified that Amper, Politziner and Mattia, LLP (“Amper”) an independent registered public accounting firm combined its practice with that of Eisner LLP (“Eisner”) and the name of the combined practice operates under the name EisnerAmper LLP. The Audit Committee of the Company’s Board of Directors has engaged EisnerAmper LLP to serve as the Company’s new independent registered public accounting firm.
During the Company’s fiscal year ended March 31, 2010 and through the date of the Current Report on Form 8-K, the Company did not consult with Eisner regarding any of the matters or reportable events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.
The audit report of Amper on the consolidated financial statements of the Company as of and for the year ended March 31, 2010 did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles.
In connection with the audit of the Company’s consolidated financial statements for the fiscal year ended March 31, 2010 and through the date of this Current Report on Form 8-K, there were (i) no disagreements between the Company and Amper on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Amper, would have caused Amper to make reference to the subject matter of the disagreement in their report on the Company’s financial statements for such year or for any reporting period since the Company’s last fiscal year end and (ii) no reportable events within the meaning set forth in item 304(a)(1)(v) of Regulation S-K.
The Company has provided Amper a copy of the disclosures in this Form 8-K and has requested that Amper furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not Amper agrees with the Company’s statements in this Item 4.01. A copy of the letter dated August 24, 2010 furnished by Amper in response to that request is filed as Exhibit 16.1 to this Current Report on Form 8-K.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
16.1 Letter to Securities and Exchange Commission furnished by Amper, Politziner and Mattia, LLP, dated August 24, 2010.
The information in this report shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended. The information contained herein shall not be incorporated by reference into any filing with the Securities and Exchange Commission made by the Company, whether made before or after the date hereof, regardless of any general incorporation language in such filing.
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Pursuant to the requirements of the Securities Exchange Act of 1934, Vision-Sciences, Inc. has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
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VISION-SCIENCES, INC.
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By:
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/s/ Warren Bielke
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Name:
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Warren Bielke
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Title:
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Interim Chief Executive Officer
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| Date: August 24, 2010 | |||
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