<SEC-DOCUMENT>0001161697-14-000543.txt : 20141105
<SEC-HEADER>0001161697-14-000543.hdr.sgml : 20141105
<ACCEPTANCE-DATETIME>20141105113742
ACCESSION NUMBER:		0001161697-14-000543
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20141031
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20141105
DATE AS OF CHANGE:		20141105

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			REPRO MED SYSTEMS INC
		CENTRAL INDEX KEY:			0000704440
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				133044880
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-12305
		FILM NUMBER:		141195863

	BUSINESS ADDRESS:	
		STREET 1:		24 CARPENTER RD
		CITY:			CHESTER
		STATE:			NY
		ZIP:			10918
		BUSINESS PHONE:		9143438499

	MAIL ADDRESS:	
		STREET 1:		24 CARPENTER RD
		CITY:			CHESTER
		STATE:			NY
		ZIP:			10918
</SEC-HEADER>
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<TYPE>8-K
<SEQUENCE>1
<FILENAME>form_8-k.htm
<DESCRIPTION>FORM 8-K FOR 10-31-2014
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<P style="margin:0" align=center><B>UNITED STATES</B></P>
<P style="margin:0" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="margin:0" align=center><B>Washington, DC 20549</B></P>
<P style="margin:0" align=center>&nbsp;</P>
<P style="margin:0; font-size:12pt" align=center><B>FORM 8-K</B></P>
<P style="margin:0" align=center>&nbsp;</P>
<P style="margin:0; font-size:12pt" align=center><B>CURRENT REPORT</B></P>
<P style="margin:0; font-size:12pt" align=center><B>Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</B></P>
<P style="margin:0" align=center>&nbsp;</P>
<P style="margin:0" align=center>Date of Report (Date of earliest event reported)&nbsp;&nbsp;&nbsp;<B><U>October 31, 2014</U></B></P>
<P style="margin:0" align=center>&nbsp;</P>
<P style="margin:0; font-size:14pt" align=center><B><U>REPRO-MED SYSTEMS, INC.</U></B></P>
<P style="margin:0" align=center>(Exact name of registrant as specified in its charter)</P>
<P style="margin:0" align=center>&nbsp;</P>
<TABLE style="margin-top:0; font-size:10pt" cellpadding=0 cellspacing=0 align=center>
<TR><TD style="margin-top:0" valign=top width=240><P style="margin:0" align=center><B><U>New York</U></B></P>
</TD><TD style="margin-top:0" valign=top width=240><P style="margin:0" align=center><B><U>0-12305</U></B></P>
</TD><TD style="margin-top:0" valign=top width=240><P style="margin:0" align=center><B><U>13-3044880</U></B></P>
</TD></TR>
<TR><TD style="margin-top:0" valign=top width=240><P style="margin:0" align=center>(State or other jurisdiction<BR>
of incorporation)</P>
</TD><TD style="margin-top:0" valign=top width=240><P style="margin:0" align=center>(Commission<BR>
File Number)</P>
</TD><TD style="margin-top:0" valign=top width=240><P style="margin:0" align=center>(IRS Employer<BR>
Identification No.)</P>
</TD></TR>
</TABLE>
<P style="margin:0" align=center><BR></P>
<TABLE style="margin-top:0; font-size:10pt" cellpadding=0 cellspacing=0 align=center>
<TR><TD style="margin-top:0" valign=top width=288><P style="margin:0" align=center><B><U>24 Carpenter Road, Chester, New York</U></B></P>
</TD><TD style="margin-top:0" valign=top width=96><P style="margin:0" align=center><B><U>10918</U></B></P>
</TD></TR>
<TR><TD style="margin-top:0" valign=top width=288><P style="margin:0" align=center>(Address of principal executive offices)</P>
</TD><TD style="margin-top:0" valign=top width=96><P style="margin:0" align=center>(Zip Code)</P>
</TD></TR>
</TABLE>
<P style="margin:0" align=center><BR></P>
<P style="margin:0" align=center>Registrant&rsquo;s telephone number, including area code&nbsp;&nbsp;&nbsp;<B><U>(845) 469-2042</U></B></P>
<P style="margin:0" align=center>&nbsp;</P>
<P style="margin:0" align=center><U>not applicable</U></P>
<P style="margin:0" align=center>(Former name or former address, if changed since last report)</P>
<P style="margin:0" align=center>&nbsp;</P>
<P style="margin:0; text-align: justify">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 (see General Instruction A.2. below):</P>
<P style="margin:0; text-align: justify">&nbsp;</P>
<P style="margin:0; text-align: justify">[ &nbsp;] &nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>
<P style="margin:0; text-align: justify">&nbsp;</P>
<P style="margin:0; text-align: justify">[ &nbsp;] &nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>
<P style="margin:0; text-align: justify">&nbsp;</P>
<P style="margin:0; text-align: justify">[ &nbsp;] &nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</P>
<P style="margin:0; text-align: justify">&nbsp;</P>
<P style="margin:0; text-align: justify">[ &nbsp;] &nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</P>
<P style="margin:0"><BR></P>
<HR noshade align="center" width="100%" size="2"><p style='page-break-before:always'></p><PAGE><BR>


<P style="margin:0"><B>ITEM 4.01 CHANGES IN REGISTRANT&rsquo;S CERTIFYING ACCOUNTANT.</B></P>
<P style="margin:0"><BR></P>
<P style="margin:0; text-indent:48; text-align: justify">On October 31, 2014, the Board of Directors of Repro-Med Systems, Inc. (the &ldquo;Company&rdquo;) approved
the engagement of McGrail Merkel Quinn &amp; Associates, P.C. (&ldquo;MMQA&rdquo;) as the Company&rsquo;s independent registered
public accounting firm for the year ending February 28, 2015. MMQA&rsquo;s engagement as the Company&rsquo;s independent registered
public accounting firm commenced on October 31, 2014.</P>
<P style="margin:0"><BR></P>
<P style="margin:0; text-indent:48; text-align: justify">On October 31, 2014, the Board of Directors accepted the resignation of Radin, Glass &amp; Co., LLP (&ldquo;RGC&rdquo;)
as the Company&rsquo;s independent registered public accounting firm.</P>
<P style="margin:0"><BR></P>
<P style="margin:0; text-indent:48; text-align: justify">During the years ended February 28, 2013 and February 28, 2014, and through October 31, 2014, neither the
Company nor anyone on its behalf has consulted with MMQA with respect to 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 Company&rsquo;s
financial statements, and neither a written report nor oral advice was provided to the Company that RGC concluded was an important
factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any
matter that was either the subject of a disagreement (as 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 defined in Item 304(a)(1)(v) of Regulation S-K).</P>
<P style="margin:0"><BR></P>
<P style="margin:0; text-indent:48; text-align: justify">The reports of RGC on the Company&rsquo;s financial statements for the years ended February 28, 2013, and
February 28, 2014, did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty,
audit scope or accounting principles.</P>
<P style="margin:0"><BR></P>
<P style="margin:0; text-indent:48; text-align: justify">During the years ended February 28, 2013, and February 28, 2014, and through October 29, 2014, there were
no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K)
with RGC 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 RGC, would have caused RGC to make reference to the subject matter of the
disagreements in its reports on the Company&rsquo;s financial statements for such years.</P>
<P style="margin:0"><BR></P>
<P style="margin:0; text-indent:48; text-align: justify">During the years ended February 28, 2013, and February 28, 2014, and through October 31, 2014, there were
no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).</P>
<P style="margin:0"><BR></P>
<P style="margin:0; text-indent:48; text-align: justify">The Company has provided RGC with a copy of the above disclosures and has requested that RGC furnish the Company
with a letter addressed to the SEC stating whether or not it agrees with the statements made above. A copy of RGC&rsquo;s letter
dated November 5, 2014, is attached as Exhibit 16.1.</P>
<P style="margin:0"><BR></P>
<P style="margin:0"><B>ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.</B></P>
<P style="margin:0"><BR></P>
<P style="margin:0; text-align: justify">(d) Exhibits.</P>
<P style="margin:0"><BR></P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 720px">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 96"><U>Exhibit No.</U></TD>
    <TD STYLE="width: 624"><U>Description</U></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>16.1</TD>
    <TD>Radin, Glass &amp; Co., LLP letter dated November 5, 2014.</TD></TR>
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<P style="margin:0"><BR></P>
<P style="margin:0"><BR></P>
<P style="margin:0" align=center><B>SIGNATURES</B></P>
<P style="margin:0; text-indent:48; text-align: justify">&nbsp;</P>
<P style="margin:0; text-indent:48; text-align: justify">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="margin:0; text-indent:48">&nbsp;</P>
<TABLE style="margin-top:0; font-size:10pt" cellpadding=0 cellspacing=0 width=100%>
<TR><TD style="margin-top:0" valign=top><P style="margin:0">&nbsp;</P>
</TD><TD style="margin-top:0" valign=top width=360 colspan=2><P style="margin:0">REPRO-MED SYSTEMS, INC.<BR>
(Registrant)</P>
</TD></TR>
<TR><TD style="margin-top:0" valign=top><P style="margin:0">&nbsp;</P>
</TD><TD style="margin-top:0" valign=top width=24><P style="margin:0">&nbsp;</P>
</TD><TD style="margin-top:0" valign=top width=336><P style="margin:0">&nbsp;</P>
</TD></TR>
<TR><TD style="margin-top:0" valign=top><P style="margin:0">Date: &nbsp;<U>November 5, 2014</U></P>
</TD><TD style="margin-top:0" valign=top width=24><P style="margin:0">By:</P>
</TD><TD style="margin-top:0" valign=top width=336><P style="margin:0"><U>/s/ Andrew I. Sealfon</U></P>
</TD></TR>
<TR><TD style="margin-top:0" valign=top colspan=2><P style="margin:0">&nbsp;</P>
</TD><TD style="margin-top:0" valign=top width=336><P style="margin:0">Andrew I. Sealfon<BR>
President and Chief Executive Officer</P>
</TD></TR>
</TABLE>
<P style="margin:0"><BR></P>
<P style="margin:0" align=center>- 2 -</P>
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<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>ex_16-1.htm
<DESCRIPTION>RADIN, GLASS & CO., LLP LETTER DATED NOVEMBER 5, 2014
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<P style="margin:0px; font-size:12pt" align=right><B>EXHIBIT 16.1</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt">November 5, 2014</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt">Securities and Exchange Commission</P>
<P style="margin:0px; font-size:12pt">100 F Street, N.E.</P>
<P style="margin:0px; font-size:12pt">Washington, D.C. 20549-7561</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt">Ladies and Gentlemen:</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt">We have read Item 4.01 of the Current Report on Form 8-K, dated November 5, 2014,of Repro-Med Systems, Inc. and have the following comments:</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt">1. We agree with the statements made in the first, second, fourth, fifth and seventh paragraphs. </P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-size:12pt">2. We have no basis on which to agree or disagree with the statements made in the third and sixth paragraphs. </P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; margin-left:360px; font-size:12pt">Yours truly,</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; margin-left:360px; font-size:12pt"><I><U>/s/ Radin Glass &amp; Co., LLP</U></I></P>
<P style="margin:0px; margin-left:360px; font-size:12pt">Radin Glass &amp; Co., LLP</P>
<P style="margin:0px"><BR></P>

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