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): July 30, 2002
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HAUSER, INC.
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(Exact name of registrant as specified in its charter)
Delaware 0-17174 84-0926801
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(State or other jurisdiction (Commission File (IRS Employer
of incorporation) Number) Identification No.)
20710 S. Alameda Street
Long Beach, California 90810
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(Address of principal executive offices) Zip Code
Registrant's telephone number, including area code: (310) 637-9566
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Item 4. Changes In Registrant's Certifying Accountant.
Item 4 of the Registrant's Current Report on Form 8-K filed with the
Securities and Exchange Commission on August 6, 2002 is hereby amended and
restated in its entirety as follows:
On July 30, 2002, at the recommendation of the Audit Committee, the Board
of Directors of Hauser, Inc. (the "Company") determined that it will no longer
engage Arthur Andersen LLP ("Arthur Andersen") as the Company's independent
public accountants.
Arthur Andersen's reports on the financial statements for each of the
fiscal years ended March 31, 2002 and 2001 did not contain a disclaimer of
opinion nor were they qualified or modified as to uncertainty, audit scope and
accounting principles, except that in each report, Arthur Andersen included an
explanatory paragraph relating to certain factors which raise substantial doubt
about the ability of the Company to continue as a going concern. During the
fiscal years ended March 31, 2002 and March 31, 2001, and in the subsequent
period through the date hereof, there were no disagreements with Arthur Andersen
on any matters of accounting principles or practices, financial statement
disclosure, or auditing scope and procedures which, if not resolved to the
satisfaction of Arthur Andersen, would have caused it to make reference to the
matter in connection with their report on the financial statements.
Additionally, during such periods there were no reportable events as defined in
Item 304(a)(1)(v) of Regulation S-K.
The Company requested that Arthur Andersen furnish it with a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the above statements, and, if not, stating the respects in which it does
not agree. A representative of Arthur Andersen has informed the Company that
Arthur Andersen no longer has the ability to furnish such letters. Accordingly,
pursuant to Item 304T of Regulation S-K, no response from Arthur Andersen has
been filed as an exhibit hereto.
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 hereunto duly authorized.
HAUSER, INC.
Dated: August 8, 2002 By: /s/ Kenneth C. Cleveland
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Name: Kenneth C. Cleveland
Title: President and Chief
Executive Officer