<SEC-DOCUMENT>0001571049-15-002675.txt : 20150407
<SEC-HEADER>0001571049-15-002675.hdr.sgml : 20150407
<ACCEPTANCE-DATETIME>20150407162606
ACCESSION NUMBER:		0001571049-15-002675
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20150401
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20150407
DATE AS OF CHANGE:		20150407

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ASTROTECH Corp \WA\
		CENTRAL INDEX KEY:			0001001907
		STANDARD INDUSTRIAL CLASSIFICATION:	GUIDED MISSILES & SPACE VEHICLES & PARTS [3760]
		IRS NUMBER:				911273737
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-34426
		FILM NUMBER:		15757030

	BUSINESS ADDRESS:	
		STREET 1:		401 CONGRESS AVE.
		STREET 2:		SUITE 1650
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78701
		BUSINESS PHONE:		5124859530

	MAIL ADDRESS:	
		STREET 1:		401 CONGRESS AVE.
		STREET 2:		SUITE 1650
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78701

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SPACEHAB INC \WA\
		DATE OF NAME CHANGE:	19951006
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>t1500792_8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

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

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">UNITED STATES</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">Washington, D.C. 20549</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">FORM 8-K</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">CURRENT REPORT</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">Pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">Date of Report (Date of earliest event reported):
April 1, 2015</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">Astrotech Corporation</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified in its
charter)</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; font-size: 11pt">
    <TD STYLE="width: 34%; border-bottom: Black 1pt solid; text-align: center; font-weight: bold; font-size: 11pt"><FONT STYLE="font-size: 11pt">Washington</font></td>
    <TD STYLE="width: 1%; text-align: center; font-weight: bold; font-size: 11pt">&nbsp;</td>
    <TD STYLE="width: 32%; border-bottom: Black 1pt solid; text-align: center; font-weight: bold; font-size: 11pt"><FONT STYLE="font-size: 11pt">001-34426</font></td>
    <TD STYLE="width: 1%; text-align: center; font-weight: bold; font-size: 11pt">&nbsp;</td>
    <TD STYLE="width: 32%; border-bottom: Black 1pt solid; text-align: center; font-weight: bold; font-size: 11pt"><FONT STYLE="font-size: 11pt">91-1273737</font></td></tr>
<TR STYLE="vertical-align: top; font-size: 11pt">
    <TD STYLE="text-align: center; font-size: 11pt"><FONT STYLE="font-size: 11pt">(State or other jurisdiction</font><BR STYLE="font-size: 11pt">
<FONT STYLE="font-size: 11pt">of incorporation)</font></td>
    <TD STYLE="text-align: center; font-size: 11pt">&nbsp;</td>
    <TD STYLE="text-align: center; font-size: 11pt"><FONT STYLE="font-size: 11pt">(Commission File Number)</font></td>
    <TD STYLE="text-align: center; font-size: 11pt">&nbsp;</td>
    <TD STYLE="text-align: center; font-size: 11pt"><FONT STYLE="font-size: 11pt">(IRS Employer</font><BR STYLE="font-size: 11pt">
<FONT STYLE="font-size: 11pt">Identification No.)</font></td></tr>
</table>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top; font-size: 11pt">
    <TD STYLE="width: 79%; border-bottom: Black 1pt solid; text-align: center; font-weight: bold; font-size: 11pt"><FONT STYLE="font-size: 11pt">401 Congress Ave. Suite 1650, Austin, Texas</font></td>
    <TD STYLE="width: 1%; text-align: center; font-weight: bold; font-size: 11pt">&nbsp;</td>
    <TD STYLE="width: 20%; border-bottom: Black 1pt solid; text-align: center; font-weight: bold; font-size: 11pt"><FONT STYLE="font-size: 11pt">78701</font></td></tr>
<TR STYLE="vertical-align: top; font-size: 11pt">
    <TD STYLE="text-align: center; font-size: 11pt"><FONT STYLE="font-size: 11pt">(Address of principal executive offices)</font></td>
    <TD STYLE="text-align: center; font-size: 11pt">&nbsp;</td>
    <TD STYLE="text-align: center; font-size: 11pt"><FONT STYLE="font-size: 11pt">(Zip Code)</font></td></tr>
</table>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">Registrant&rsquo;s telephone number, including
area code:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B STYLE="font-size: 11pt">(512) 485-9530</B></P>

<P STYLE="font: 10pt 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: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD>Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD>Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD><TD>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: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font: 10pt Wingdings">&uml;</FONT></TD><TD><FONT STYLE="font-size: 10pt">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 4.01: Changes in Registrant&rsquo;s Certifying Accountant.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Audit Committee (the &ldquo;Committee&rdquo;) of the Board
of Directors of Astrotech Corporation (the &ldquo;Company&rdquo;) completed a competitive process to determine
the Company&rsquo;s independent registered public accounting firm for the fiscal year ending June 30, 2015. As a result of
that process, on April 1, 2015, the Committee notified Ernst &amp; Young LLP (&ldquo;E&amp;Y&rdquo;) that it had determined
to dismiss E&amp;Y as the Company&rsquo;s independent registered public accounting firm, effective as of that same date. On
and effective as of that same date, the Company appointed BDO USA, LLP (&ldquo;BDO&rdquo;) as the Company&rsquo;s independent
registered public accounting firm for the fiscal year ending June 30, 2015 and BDO will immediately conduct a review of the
Company&rsquo;s unaudited financial statements for the quarter ended March 31, 2015. The appointment of BDO as the
Company&rsquo;s independent registered public accountant was approved by the Committee.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">E&amp;Y&rsquo;s reports on the Company&rsquo;s consolidated financial
statements for the fiscal years ended June 30, 2014 and June 30, 2013 contained no adverse opinion or disclaimer of opinion and
were not qualified or modified as to uncertainty, audit scope or accounting principles.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">During the Company&rsquo;s two most recent fiscal years and the
subsequent interim period preceding E&amp;Y&rsquo;s dismissal, there were: (i) no &ldquo;disagreements&rdquo; (within the meaning
of Item 304(a) of Regulation S-K) with E&amp;Y 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 E&amp;Y, would have caused it to make
reference to the subject matter of the disagreements in its reports on the consolidated financial statements of the Company; and
(ii) no &ldquo;reportable events&rdquo; (as such term is defined in Item 304(a)(1)(v)(A)-(D) of Regulation S-K).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Company has provided E&amp;Y with a copy of this Current Report
on Form 8-K prior to its filing with the Securities and Exchange Commission (&ldquo;SEC&rdquo;) and requested Ernst &amp; Young
to furnish to the Company a letter addressed to the SEC stating that it agrees with the statements made above. A copy of Ernst
&amp; Young&rsquo;s letter dated April 7, 2015 is attached as Exhibit 16.1 to this Current Report on Form 8-K.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">During the Company&rsquo;s two most recent fiscal
years and the subsequent interim period up to the date of BDO&rsquo;s engagement, neither the Company nor anyone on the Company&rsquo;s
behalf consulted with BDO regarding: (i) the application of accounting principles to a specified transaction, either completed
or proposed; (ii)&nbsp;the type of audit opinion that might be rendered on the Company&rsquo;s financial statements; (iii)&nbsp;the
provision of written or oral advice that would be an important factor considered by the Company in reaching a decision as to any
accounting, auditing or financial reporting issues; or (iv)&nbsp;any matter that was the subject of a &ldquo;disagreement&rdquo;
or a &ldquo;reportable event&rdquo; (within the meaning of Item&nbsp;304(a)(1)(iv) of Regulation S-K and Item&nbsp;304(a)(1)(v)
of Regulation&nbsp;S-K, respectively).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 9.01: Financial Statements and Exhibits.</B></P>

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 12%; border-bottom: Black 1pt solid; font-weight: bold; font-size: 8pt"><FONT STYLE="font: 8pt Times New Roman, Times, Serif"><B STYLE="font-size: 8pt">Exhibit
    No.</B></FONT></td>
    <TD STYLE="width: 2%; font-weight: bold; font-size: 8pt"><B STYLE="font-size: 8pt">&nbsp;</B></td>
    <TD STYLE="width: 86%; border-bottom: Black 1pt solid; font-weight: bold; font-size: 8pt; text-align: center"><FONT STYLE="font: 8pt Times New Roman, Times, Serif"><B STYLE="font-size: 8pt">Document
    Description</B></FONT></td></tr>
<tr style="vertical-align: top">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <TD>&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD><font style="font-size: 10pt">16.1</font></td>
    <TD>&nbsp;</td>
    <TD><font style="font-size: 10pt">Letter of Ernst &amp; Young LLP to the Securities and Exchange Commission, dated April 7, 2015.</font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <TD>&nbsp;</td>
    <td colspan="3"><font style="font-size: 10pt">ASTROTECH CORPORATION</font></td></tr>
<tr style="vertical-align: top">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <td colspan="2">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD STYLE="width: 30%"><font style="font-size: 10pt">Date: April 7, 2015</font></td>
    <TD STYLE="width: 5%"><font style="font-size: 10pt">By:</font></td>
    <TD STYLE="width: 40%; border-bottom: Black 1pt solid; padding-left: 0.125in"><font style="font-size: 10pt">/s/ Thomas B.
    Pickens III</font></td>
    <TD STYLE="width: 25%">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <td colspan="2"><font style="font-size: 10pt">Name: Thomas&nbsp;B. Pickens III</font></td></tr>
<tr style="vertical-align: top">
    <TD>&nbsp;</td>
    <TD>&nbsp;</td>
    <td colspan="2"><font style="font-size: 10pt">Title: &nbsp;&nbsp;Chairman of the Board and Chief Executive Officer</font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom; font-size: 8pt">
    <TD STYLE="width: 10%; font-weight: bold; font-size: 8pt"><FONT STYLE="font-size: 8pt"><B>Exhibit</B></FONT><B><BR STYLE="font-size: 8pt">
    <FONT STYLE="font-size: 8pt">No.</FONT></B></td>
    <TD STYLE="width: 2%; font-weight: bold; font-size: 8pt"><B>&nbsp;</B></td>
    <TD STYLE="width: 88%; font-weight: bold; font-size: 8pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Document
    Description</B></FONT></td></tr>
<tr>
    <TD STYLE="vertical-align: bottom; font-weight: bold">&nbsp;</td>
    <TD STYLE="vertical-align: top; font-weight: bold">&nbsp;</td>
    <TD STYLE="vertical-align: bottom; font-weight: bold">&nbsp;</td></tr>
<tr style="vertical-align: top">
    <TD><font style="font-size: 10pt">16.1</font></td>
    <TD>&nbsp;</td>
    <TD><font style="font-size: 10pt">Letter of Ernst &amp; Young LLP to the Securities and Exchange Commission, dated April 7, 2015.</font></td></tr>
</table>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>t1500792_ex16-1.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 16.1</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">April 7, 2015</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, DC 20549</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">We have read the Item 4.01 of Form 8-K dated April 7, 2015, of Astrotech
Corporation and are in agreement with the statements contained in the second and third paragraphs on page 2 therein. We have no
basis to agree or disagree with other statements of the registrant contained therein.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Ernst &amp; Young LLP</FONT></TD></TR>
</TABLE>
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