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) NOVEMBER 17, 2003
ALLIED HEALTHCARE PRODUCTS, INC.
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(Exact Name of Registrant as Specified in Its Charter)
Delaware 0-19266 25-1370721
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(State or Other Jurisdiction of Incorporation) (Commission File Number) (I.R.S. Employer
Identification Number)
1720 Sublette Avenue, St. Louis, Missouri 63110
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(Address, Including Zip Code, of Principal Executive Offices
314-771-2400
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(Registrant's Telephone Number, Including Area Code)
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(Former Name or Former Address, if Changed Since Last Report)
Item 4. Changes in Registrant's Certifying Accountant
(a) Previous independent accountants
(i) On November 17, 2003, Allied Healthcare Products, Inc. (the
"Company") dismissed PricewaterhouseCoopers LLP as its independent
accountants. The Registrant's Audit Committee and Board of Directors
participated in and approved the decision to change independent
accountants.
(ii) The reports of PricewaterhouseCoopers LLP on the financial
statements for the past two fiscal years contained no adverse opinion
or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principle.
(iii) In connection with its audits for the two most recent fiscal
years and through November 17, 2003, there have been no disagreements
with PricewaterhouseCoopers 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
PricewaterhouseCoopers LLP would have caused them to make reference
thereto in their report on the financial statements for such years.
(iv) The Registrant has requested that PricewaterhouseCoopers 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 November
20,2003, is filed as Exhibit 16 to this Form 8-K.
(b) New independent accountants
(i) The Registrant engaged Rubin Brown Gornstein & Co. LLP. as its new
independent accountants as of November 17, 2003. During the two most
recent fiscal years and through November 17, 2003, the Registrant has
not consulted with Rubin Brown Gornstein & Co. LLP. regarding either
(i) the application of accounting principles to a specified
transaction, either completed or proposed; or the type of audit opinion
that might be rendered on the Registrant's financial statements, and
neither a written report was provided to the Registrant or oral advice
was provided that Rubin Brown Gornstein & Co. LLP concluded was an
important factor considered by the Registrant 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 7 - Financial Statements and Exhibits.
(A) Not Applicable
(B) Not Applicable
(C) Exhibits
Exhibit 16 - Letter re change in certifying accountant.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Company has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
Allied Healthcare Products, Inc.
By: /s/ Daniel C. Dunn
Name: Daniel C. Dunn
Its: Chief Financial Officer
November 20, 2003