SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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): April 23, 2001
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NEOGEN CORPORATION
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(Exact name of registrant as specified in its charter)
Michigan 0-17988 38-2367843
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(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
620 Lesher Place, Lansing, Michigan 48912
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (517) 372-9200
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(Former name or former address, if changed since last report.)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
The Board of Directors and Audit Committee of Neogen Corporation (the "Company")
approved the termination of the Company's relationship with BDO Seidman, LLP
("BDO") as its independent accountants and auditors of record effective April
23, 2001.
In connection with the audits of the Company's financial statements for
each of the three fiscal years ended 1998, 1999, and 2000, and for unaudited
interim period through April 23, 2001, there were no disagreements or reportable
events with BDO on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope and procedures which if not resolved to
the satisfaction of BDO, would have caused BDO to make reference to the matter
in its report. BDO's report on the Company's financial statements for either of
the past two years was not adverse, nor did it disclaim opinion nor was it
modified as to uncertainties, audit scope, or accounting principles.
On April 24, 2001, Deloitte & Touche ("Deloitte") of Detroit, Michigan was
engaged as the Company's independent auditors for the fiscal year ending May 31,
2001. The Company has not retained Deloitte during any of the previous years to
consult on the application of accounting principles, or on its engagement since
June 1997.
EXHIBIT INDEX
Exhibit No.
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16 Letter from BDO Seidman, LLP
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.
Neogen Corporation
(Registrant)
Date: May 9, 2001 By: /s/ Richard R. Current
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Richard R. Current
Vice President and Chief Financial Officer