FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
September 24, 2001
Date of Report (Date of earliest event reported)
3-DIMENSIONAL PHARMACEUTICALS, INC.
(Exact name of registrant as specified in its charter)
Delaware 000-30992 23-2716487
(State or other jurisdiction of (Commission (I.R.S. Employer
incorporation or organization) File No.) Identification No.)
Eagleview Corporate Center, 665 Stockton Drive, Suite 104, Exton, PA 19341
(Address of principal executive offices) (Zip Code)
(610) 458-8959
(Registrant's telephone number, including area code)
Item 4. Changes in Registrant's Certifying Accountant.
On September 24, 2001, upon the recommendation of the Registrant's audit
committee and board of directors, the Registrant advised the firm of Richard A.
Eisner & Company, LLP ("Eisner") that the Registrant was dismissing Eisner as
the Registrant's independent accountants.
Eisner's reports on the financial statements of the Registrant for each of
the past two years did not contain an adverse opinion or a disclaimer of
opinion, and were not qualified or modified as to uncertainty, audit scope, or
accounting principles. During the Registrant's two most recent fiscal years and
the interim period ending on September 24, 2001, there were no disagreements
with Eisner 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 Eisner, would have caused it to make
reference to the subject matter of the disagreements in connection with its
report, nor were there any reportable events within the meaning of Item 304 of
Regulation S-K.
On September 24, 2001, the Registrant's board of directors decided to
retain the accounting firm of Arthur Andersen LLP ("AA") to act as the
Registrant's independent accountants to audit the Registrant's financial
statements, effective September 24, 2001.
During the Registrant's two most recent fiscal years and the interim period
ending on September 24, 2001, the Registrant did not consult with AA regarding
either 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 financial statements of the Registrant. In addition, the
Registrant did not consult with AA during the Registrant's two most recent
fiscal years and the interim period ending on September 24, 2001, regarding any
matter that was the subject of a disagreement or a reportable event.
The Registrant has authorized Eisner to respond fully to any inquiries by
AA regarding any matters relating to Eisner's audit of the Registrant's
financial statements or any other matter.
Item 7. Financial Statements and Exhibits.
(c) Exhibits.
16.1 Letter from Richard A. Eisner & Company, LLP
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 hereunto duly authorized.
3-Dimensional Pharmaceuticals, Inc.
(Registrant)
Date: September 28, 2001 By: /s/ Scott M. Horvitz
------------------------------------------
Scott M. Horvitz
Vice President, Finance and Administration
TYPE: EX-16.1 OTHERDOC
SEQUENCE: 3
FILENAME: dex161.txt
DESCRIPTION: LETTER FROM RICHARD A. EISNER & COMPANY LLP
OTHERDOC AVAILABLE Series=dex161.txt Ver="": Document is copied.
Exhibit 16.1
September 28, 2001
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: 3-Dimensional Pharmaceuticals, Inc.
Gentlemen:
We have read Item 4 of Form 8-K dated September 24, 2001 of 3-Dimensional
Pharmaceuticals, Inc. and are in agreement with the statements contained in the
second paragraph of Item 4. We have no basis to agree or disagree with other
statements of the registrant contained therein.
Very truly yours,
Richard A. Eisner & Company, LLP |
