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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000912057-02-024787.txt : 20020620
<SEC-HEADER>0000912057-02-024787.hdr.sgml : 20020620
<ACCEPTANCE-DATETIME>20020620114828
ACCESSION NUMBER:		0000912057-02-024787
CONFORMED SUBMISSION TYPE:	8-K/A
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:		20020620

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/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14027
		FILM NUMBER:		02682895

	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/A
<SEQUENCE>1
<FILENAME>a2082767z8-ka.txt
<DESCRIPTION>8-K/A
<TEXT>
<PAGE>

                       SECURITIES AND EXCHANGE COMMISSION


                             WASHINGTON, D.C. 20549


                         -------------------------------

                                   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): 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 period from January 1, 2002
through June 6, 2002, 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 Andersen 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 19, 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>a2082767zex-16_1.txt
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
<PAGE>

                                                                 Exhibit 16.1

June 19, 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 first and second paragraphs of Item 4 included in the Form 8-K
dated June 19, 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 LLP

Arthur Andersen LLP


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