UNITED STATES
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): April 22, 2004
CONMED CORPORATION
(Exact name of registrant as specified in its charter)
New York 0-16093 16-0977505
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(State or other jurisdiction of (Commission (I.R.S. Employer
incorporation or organization) File Number) Identification No.)
525 French Road
Utica, New York 13502
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(Address of principal executive offices, including zip code)
(315) 797-8375
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(Registrant's telephone number, including area code)
Item 4. Changes in Registrant's Certifying Accountant
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On April 22, 2004, the Audit Committee of the Board of Directors of CONMED
Corporation and the management of the CONMED Corporation Retirement Savings Plan
(the "Plan") approved a change in the independent accountants of the Plan to
Insero, Kasperski, Ciaccia & Company, P.C. for the year ending December 31,
2003, and the dismissal of PricewaterhouseCoopers LLP. The report of
PricewaterhouseCoopers LLP on the financial statements of the Plan for the years
ended December 31, 2002 and 2001, contained no adverse opinion, disclaimer of
opinion or qualification or modification as to uncertainty, audit scope or
accounting principle. In connection with its audits for the years ended December
31, 2002 and 2001, and the unaudited interim period from January 1, 2003 through
April 22, 2004, there were no disagreements with PricewaterhouseCoopers LLP 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 PricewaterhouseCoopers LLP, would have caused it to make
reference to the subject matter of the disagreement in connection with its
reports on the Plan's financial statements for such years. No reportable event
as described in Regulation S-K, Item 304 (a) (1) (v) has occurred within the
Plan years ended December 31, 2002 and 2001, and the unaudited interim period
from January 1, 2003 through April 22, 2004.
The Plan's management did not consult with Insero, Kasperski, Ciaccia & Company,
P.C. during the years ended December 31, 2002 and 2001, and the unaudited
interim period from January 1, 2003 through April 22, 2004, on any matter which
was the subject of any disagreement or any reportable event as defined in
Regulation S-K, Item 304 (a) (1) (iv) and Regulation S-K, Item 304 (a) (1) (v),
respectively, or on 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 Plan's financial statements, relating to which either a
written report was provided to the Plan's management or oral advice was provided
that Insero, Kasperski, Ciaccia & Company, P.C. concluded was an important
factor considered by the Plan's management in reaching a decision as to the
accounting, auditing, or financial reporting issue.
The Plan's management has provided PricewaterhouseCoopers LLP with a copy of the
disclosures contained herein and has filed as an exhibit hereto the response of
PricewaterhouseCoopers LLP to the disclosures set forth in this section.
Item 7. Financial Statements and Exhibits
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Exhibit 16 Letter from Registrant's prior independent accountants
Signature
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.
CONMED CORPORATION
(Registrant)
By:/s/ Robert D. Shallish, Jr.
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Vice President-Finance and
Chief Financial Officer
Date: April 29, 2004
EXHIBIT INDEX
Exhibit
Number Exhibit Description
16 Letter from Registrant's prior independent accountants.
Exhibit 16 April 29, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Commissioners: We have read the statements made by the CONMED Corporation Retirement Savings Plan (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated April 22, 2004. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, PricewaterhouseCoopers LLP