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<SEC-DOCUMENT>0000318306-06-000021.txt : 20060921
<SEC-HEADER>0000318306-06-000021.hdr.sgml : 20060921
<ACCEPTANCE-DATETIME>20060921162805
ACCESSION NUMBER:		0000318306-06-000021
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20060921
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
FILED AS OF DATE:		20060921
DATE AS OF CHANGE:		20060921

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACCESS PHARMACEUTICALS INC
		CENTRAL INDEX KEY:			0000318306
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				830221517
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15771
		FILM NUMBER:		061102430

	BUSINESS ADDRESS:	
		STREET 1:		2600 N STEMMONS FRWY
		STREET 2:		STE 176
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75207
		BUSINESS PHONE:		2149055100

	MAIL ADDRESS:	
		STREET 1:		2600 N STEMMONS FRWY
		STREET 2:		STE 176
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75207

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHEMEX PHARMACEUTICALS INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHEMEX CORP/WY
		DATE OF NAME CHANGE:	19831102
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>r8k-125.txt
<DESCRIPTION>FORM 8-K
<TEXT>

                            UNITED STATES
                  SECURITIES AND EXCHANGE COMMISSION
                        WASHINGTON, DC  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): September 15, 2006




                       Access Pharmaceuticals, Inc.
           ------------------------------------------------------
           (Exact name of registrant as specified in its charter)


        Delaware                     0-9314                  83-0221517
- ------------------------    ------------------------    -------------------
(State of Incorporation)    (Commission File Number)    (I.R.S. Employer
                                                        Identification No.)


     2600 Stemmons Freeway, Suite 176, Dallas, Texas             75207
     -----------------------------------------------           ---------
        (Address of principal executive offices)               (Zip Code)


   Registrant's telephone number, including area code: (214) 905-5100
                                                       --------------



<PAGE>

Item 4.01 Changes in Registrant's Certifying Accountant
          ---------------------------------------------
On September 15, 2006, Grant Thornton LLP ("Grant Thornton") notified Access
Pharmaceuticals, Inc. (the "Company") that it has resigned as our independent
registered public accounting firm.

The Company's audit committee has commenced an immediate search for a new
independent registered public accounting firm, including requesting proposals
from other accounting firms.

Grant Thornton performed audits of the Company's consolidated financial
statements for the years ended December 31, 2005 and 2004.  Grant Thornton's
reports did not contain an adverse opinion or disclaimer of opinion, but the
2005 report was modified to include an explanatory paragraph related to
uncertainties about the Company's ability to continue as a going concern.

During the years ended December 31, 2005 and 2004 and through September 15,
2006, (i) there have been no disagreements with Grant Thornton on any matter
of accounting principles or practices, financial statement disclosure or
auditing scope or procedure, which disagreement(s), if not resolved to
Grant Thornton's satisfaction,  would have caused Grant Thornton to make
reference to the subject matter of the  disagreement(s) in connection
with its reports for such year, and (ii) there were no "reportable
events" as such term is defined in Item 304(a)(1)(v) of Regulation S-K.
However, as reported in the Company's Form 10-K for the year ended
December 31, 2005, Grant Thornton has communicated to the Company's
audit committee the existence of material weaknesses in our system of
internal control over financial reporting related to the inadequacy of
staffing and a lack of segregation of duties.

The Company will file an amended Form 8-K as required by SEC rules upon
the appointment of a successor independent registered public accounting firm.

The Company provided Grant Thornton with a copy of this Form 8-K prior to
its filing with the SEC and requested Grant Thornton to furnish a letter
addressed to the SEC stating  whether it agrees with the statements
made above. Attached as Exhibit 16.1 is a copy of Grant Thornton LLP's
letter to the SEC, dated September 21, 2006.



                                  2

<PAGE>
                               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.



                                          Access Pharmaceuticals, Inc.
                                                 (Registrant)

                                          By: /s/ Stephen B. Thompson
                                             ------------------
                                              Stephen B. Thompson
                                              Vice President and
                                              Chief Financial Officer

Dated September 21, 2006

                                  3
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>r8k-126.txt
<DESCRIPTION>AUDITORS LETTER TO SEC
<TEXT>

Exhibit 16.1

                                     Grant Thornton LLP


September 21, 2006



U.S. Securities and Exchange Commission
Office of the Chief Accountant
450 Fifth Street, NW
Washington, DC 20549

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of Access Pharmaceuticals, Inc. dated
September 15, 2006, and agree with the statements concerning our Firm
contained in the first, third, fourth and sixth paragraphs therein. We
have no basis to agree or disagree with the other statements of the
registrant contained therein.

Very truly yours,


/s/ GRANT THORNTON LLP



1717 Main Street
Suite 1500
Dallas, TX 75201
T 214.561.2300
F 214.561.2370
W www.grantthornton.com
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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