<SEC-DOCUMENT>0001144204-12-002074.txt : 20120112
<SEC-HEADER>0001144204-12-002074.hdr.sgml : 20120112
<ACCEPTANCE-DATETIME>20120112163044
ACCESSION NUMBER:		0001144204-12-002074
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20120112
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20120112
DATE AS OF CHANGE:		20120112

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTEGRATED SURGICAL SYSTEMS INC
		CENTRAL INDEX KEY:			0000894871
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				680232575
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12471
		FILM NUMBER:		12524498

	BUSINESS ADDRESS:	
		STREET 1:		401 WILSHIRE BLVD.,
		STREET 2:		SUITE 1020
		CITY:			SANTA MONICA,
		STATE:			CA
		ZIP:			90401
		BUSINESS PHONE:		310-526-5000

	MAIL ADDRESS:	
		STREET 1:		401 WILSHIRE BLVD.,
		STREET 2:		SUITE 1020
		CITY:			SANTA MONICA,
		STATE:			CA
		ZIP:			90401
</SEC-HEADER>
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<TYPE>8-K
<SEQUENCE>1
<FILENAME>v245364_8k.htm
<DESCRIPTION>FORM 8-K
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Washington, D.C. 20549 </B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM 8-K </B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CURRENT REPORT PURSUANT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>TO SECTION 13 OR 15(D) OF THE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES EXCHANGE ACT OF 1934</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Date of report (Date of earliest event reported):
<B>January 12, 2012</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>INTEGRATED SURGICAL SYSTEMS, INC. </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of small Business Issuer as specified
in its charter)</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
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    <TD STYLE="width: 34%; border-bottom: black 1pt solid; line-height: 115%; font-size: 11pt; font-weight: bold; text-align: center"><B>Delaware </B></TD>
    <TD STYLE="width: 3%; border-bottom: black 1pt solid; line-height: 115%; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 28%; border-bottom: black 1pt solid; line-height: 115%; font-size: 11pt; font-weight: bold; text-align: center"><B>1-12471 </B></TD>
    <TD STYLE="width: 3%; border-bottom: black 1pt solid; line-height: 115%; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 32%; border-bottom: black 1pt solid; line-height: 115%; font-size: 11pt; font-weight: bold; text-align: center"><B>68-0232575 </B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%; font-size: 11pt; text-align: center">(State or other jurisdiction of&nbsp;incorporation)&nbsp; </TD>
    <TD STYLE="line-height: 115%; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Commission</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">File Number)</P></TD>
    <TD STYLE="line-height: 115%; font-size: 12pt; text-align: center">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(IRS Employer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Identification No.)&nbsp;</P></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom; text-align: center">
    <TD STYLE="width: 50%; border-bottom: black 1pt solid">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><B>401 Wilshire Boulevard, Suite 1020 </B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Santa Monica, California </B></P></TD>
    <TD STYLE="width: 50%; border-bottom: black 1pt solid; line-height: 115%; font-size: 11pt; font-weight: bold; text-align: center"><B>90401 </B></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="line-height: 115%; font-size: 11pt; text-align: center">(Address of principal executive offices) </TD>
    <TD STYLE="line-height: 115%; font-size: 11pt; text-align: center">(Zip Code) </TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Registrant&rsquo;s telephone number, including area code <B><U>(310)
526-5000 </U></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="width: 100%; border-bottom: black 1pt solid; font: 11pt/115% Times New Roman, Times, Serif; text-align: center">N/A </TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 11pt/115% Times New Roman, Times, Serif; text-align: center">(Former name or former address, if changes since last report) </TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">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:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
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    <TD STYLE="width: 48px; font: 11pt/115% Calibri, Halvetica, Sans-Serif"><FONT STYLE="font-family: Wingdings">o</FONT></TD>
    <TD STYLE="font: 11pt/115% Times New Roman, Times, Serif">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) </TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -0.5in">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; font: 11pt/115% Calibri, Halvetica, Sans-Serif"><FONT STYLE="font-family: Wingdings">o</TD>
    <TD STYLE="font: 11pt/115% Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) </TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -0.5in">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; font: 11pt/115% Calibri, Halvetica, Sans-Serif"><FONT STYLE="font-family: Wingdings">o</TD>
    <TD STYLE="font: 11pt/115% Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) </TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -0.5in">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; font: 11pt/115% Calibri, Halvetica, Sans-Serif"><FONT STYLE="font-family: Wingdings">o</TD>
    <TD STYLE="font: 11pt/115% Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) </TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 84px; font: bold 11pt/115% Times New Roman, Times, Serif"><B>Item 4.01. </B></TD>
    <TD STYLE="font: bold 11pt/115% Times New Roman, Times, Serif"><B>Changes in Registrant&rsquo;s Certifying Accountant. </B>&nbsp; </TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">On January 10, 2012, the Registrant engaged Gumbiner Savett Inc.
(&ldquo;Gumbiner&rdquo;) as the Registrant&rsquo;s new independent registered public accounting firm for the fiscal year ending
December 31, 2011.&nbsp; During the Registrant&rsquo;s past two fiscal years, neither the Registrant nor any significant subsidiary
has consulted with Gumbiner regarding any of the matters referenced in Item 304(a)(2) of Regulation S-K.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">On January 11, 2012, the Registrant dismissed SingerLewak LLP (&ldquo;SL&rdquo;)
as its independent registered public accounting firm. The decision to change accountants was approved by the Registrant&rsquo;s
board of directors.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">No report on the financial statements prepared by SL contained any
adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">During the time SL served as the Registrant&rsquo;s principal accountant,
there were no disagreements with SL on any matter of accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreement(s), if not resolved to the satisfaction of SL, would have caused SL to make reference to
the subject matter of such disagreements in connection with its reports on the Registrant during such periods. None of the events
as specified in Item 304(a)(1)(v) of Regulation S-K occurred during the period that SL served as the Registrant&rsquo;s principal
accountant.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Annexed hereto as an exhibit is SL letter addressed to the Securities
and Exchange Commission agreeing with the disclosures contained herein pursuant to Item 304(a)(3) of Regulation S-K.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 84px; font: bold 11pt/115% Times New Roman, Times, Serif"><B>Item 9.01. </B></TD>
    <TD STYLE="font: bold 11pt/115% Times New Roman, Times, Serif"><B>Financial Statements and Exhibits. </B></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 36px">&nbsp;</TD>
    <TD STYLE="width: 24px; font: 11pt/115% Times New Roman, Times, Serif">(d) </TD>
    <TD STYLE="font: 11pt/115% Times New Roman, Times, Serif">Exhibits. </TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: -1.5in">&nbsp;</P>

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    <TD STYLE="width: 10%; font: 11pt/115% Times New Roman, Times, Serif; text-align: right">16.1&nbsp;&nbsp; </TD>
    <TD STYLE="width: 90%; font: 11pt/115% Times New Roman, Times, Serif; padding-left: 9pt; text-indent: -9pt">Letter dated January 12, 2012 from SingerLewak LLP to the Securities and Exchange Commission . </TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SIGNATURES </B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">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.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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    <TD STYLE="line-height: 115%; font-size: 12pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="line-height: 115%; font-size: 11pt">Integrated Surgical Systems, Inc. </TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%; font-size: 12pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="line-height: 115%; font-size: 11pt">(Registrant) </TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 55%; line-height: 115%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="width: 3%; line-height: 115%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="width: 42%; line-height: 115%; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="line-height: 115%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="line-height: 115%; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: white 1pt solid; line-height: 115%; font-size: 11pt">Dated: January 12, 2012 </TD>
    <TD STYLE="border-bottom: white 1pt solid; line-height: 115%; font-size: 11pt">By: </TD>
    <TD STYLE="border-bottom: black 1pt solid; line-height: 115%; font-size: 11pt">/s/ Gary Schuman </TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="line-height: 115%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="line-height: 115%; font-size: 11pt">Gary Schuman, </TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 115%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="line-height: 115%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="line-height: 115%; font-size: 11pt">Chief Financial Officer</TD></TR>
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<P STYLE="font: 11pt Calibri, Halvetica, Sans-Serif; margin: 0 0 10pt">&nbsp;</P>

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<DESCRIPTION>EXHIBIT 16.1
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<P STYLE="font: 11pt ITC Franklin Gothic Book,sans-serif; margin: 0; text-align: center">January 12, 2012</P>

<P STYLE="font: 11pt ITC Franklin Gothic Book,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt ITC Franklin Gothic Book,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt ITC Franklin Gothic Book,sans-serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 11pt ITC Franklin Gothic Book,sans-serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 11pt ITC Franklin Gothic Book,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt ITC Franklin Gothic Book,sans-serif; margin: 0">Commissioners:</P>

<P STYLE="font: 11pt ITC Franklin Gothic Book,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt ITC Franklin Gothic Book,sans-serif; margin: 0; text-align: justify">We have read Integrated Surgical Systems,
Inc.&rsquo;s statements included under Item 4.01 of its Form 8-K filed on January 12, 2012 and we agree with such statements concerning
our firm.</P>

<P STYLE="font: 11pt ITC Franklin Gothic Book,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt ITC Franklin Gothic Book,sans-serif; margin: 0">/s/ SingerLewak LLP</P>

<P STYLE="font: 11pt ITC Franklin Gothic Book,sans-serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt ITC Franklin Gothic Book,sans-serif; margin: 0">SingerLewak LLP</P>

<P STYLE="font: 11pt ITC Franklin Gothic Book,sans-serif; margin: 0">Los Angeles, California</P>



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