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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000912057-02-023604.txt : 20020611
<SEC-HEADER>0000912057-02-023604.hdr.sgml : 20020611
<ACCEPTANCE-DATETIME>20020610164608
ACCESSION NUMBER:		0000912057-02-023604
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20020606
ITEM INFORMATION:		Changes in registrant's certifying accountant
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20020610

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ANIKA THERAPEUTICS INC
		CENTRAL INDEX KEY:			0000898437
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		IRS NUMBER:				043145961
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14027
		FILM NUMBER:		02675341

	BUSINESS ADDRESS:	
		STREET 1:		236 WEST CUMMINGS PARK
		CITY:			WOBURN
		STATE:			MA
		ZIP:			01801
		BUSINESS PHONE:		6179326616

	MAIL ADDRESS:	
		STREET 1:		236 WEST CUMMINGS PARK
		CITY:			WOBURN
		STATE:			MA
		ZIP:			01801

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ANIKA RESEARCH INC
		DATE OF NAME CHANGE:	19930309
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a2082023z8-k.txt
<DESCRIPTION>FORM 8-K
<TEXT>
<PAGE>



                       SECURITIES AND EXCHANGE COMMISSION


                             WASHINGTON, D.C. 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): JUNE 6, 2002
                                  ------------


                            ANIKA THERAPEUTICS, INC.
- -------------------------------------------------------------------------------
               (Exact name of registrant as specified in charter)




       MASSACHUSETTS                     000-21326               04-3145961
- ----------------------------     ------------------------    ------------------
(STATE OR OTHER JURISDICTION     (COMMISSION FILE NUMBER)       (IRS EMPLOYER
     OF INCORPORATION)                                       IDENTIFICATION NO.)


               236 WEST CUMMINGS PARK, WOBURN, MASSACHUSETTS 01801
              -----------------------------------------------------
               (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)



                                 (781) 932-6616
              ----------------------------------------------------
              (REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE)



<PAGE>



     ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

     On June 6, 2002 Anika Therapeutics, Inc. (the "Company") notified Arthur
Andersen LLP that it will engage other independent auditors and terminated the
Company's engagement of Arthur Andersen LLP. The Audit Committee of the
Company's Board of Directors recommended the dismissal of Arthur Andersen LLP as
the Company's independent auditor, and such dismissal was approved by the
Company's Board of Directors. Management and the Company's Audit Committee of
the Board of Directors ("Board") have been conducting a search for a replacement
independent auditor from qualified auditing firms, and will recommend such
replacement firm to the Board for appointment as soon as practical.

     The reports of Arthur Andersen LLP on the Company's financial statements
for the fiscal years ended December 31, 2001 and 2000 did not contain an adverse
opinion or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principles. During the Company's two most
recent fiscal years and subsequent interim periods, there were no disagreements
with Arthur Andersen LLP on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedures, which
disagreements, if not resolved to the satisfaction of Arthur Andersen LLP, would
have caused it to make reference to such disagreements in its reports, nor were
there any reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

     The Company has requested Arthur Anderson LLP to furnish to it a copy of
the letter addressed to the Securities and Exchange Commission stating
whether it agrees with the above statements. A copy of that letter is filed
as Exhibit 16.1 to this Form 8-K.

     The Company will file a second Current Report on Form 8-K when a
replacement independent auditor has been engaged.

     ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

     (c) EXHIBITS.

EXHIBIT NO.     DESCRIPTION

  16.1          Letter from Arthur Andersen LLP regarding change in certifying
                accountant.



<PAGE>



                                   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 thereunto duly authorized.


                                         ANIKA THERAPEUTICS, INC.



Date: June 10, 2002                       /S/ CHARLES H. SHERWOOD
                                         -------------------------
                                         Charles H. Sherwood
                                         Chief Executive Officer and President


<PAGE>


                                  EXHIBIT INDEX


EXHIBIT NO.    DESCRIPTION

  16.1         Letter from Arthur Andersen LLP regarding change in certifying
               accountant.


</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>3
<FILENAME>a2082023zex-16_1.txt
<DESCRIPTION>EXHIBIT 16-1
<TEXT>
<PAGE>



June 7, 2002

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Fax Number: (202) 942-9656


Dear Sir/Madam:


We have read the second paragraph of Item 4 included in the Form 8-K dated June
10, 2002 of Anika Therapeutics, Inc. to be filed with the Securities and
Exchange Commission and are in agreement with the statements contained therein.

Very truly yours,

/s/Arthur Andersen

Arthur Andersen LLP



</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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