Computer Devices Inc/MD – ‘8-K’ for 10/22/98

As of:  Tuesday, 11/10/98   ·   For:  10/22/98   ·   Accession #:  311507-98-15   ·   File #:  0-08995   ·   Correction:  This Filing was Corrected by the SEC on 11/30/98. ®

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Current Report   —   Form 8-K
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Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         2     13K 

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8-K
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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): October 22, 1998              

Exact name of registrant as specified in its chapter: Computer Devices, Inc.    

State or other jurisdiction of incorporation:  Maryland                         

Commission file number:   0-8995                                                

IRS Employer Identification Number:   04-2446436                                

Address of principal executive offices: 100 Crescent Road, Needham, MA  02494   

Registrant's telephone number, including area code:  781-455-8642               

Former name or former address, if changed since last report:                    

INFORMATION TO BE INCLUDED IN THE REPORT                

Item 4. Changes in Registrant's Certifying Accountant.                          
------------------------------------------------------                          

On October 22, 1998 Arthur Andersen LLP declined to stand for re-               
election as the registrant's principal independent accountant.                  

The principal accountant's reports on the registrant's financial                
statements for the past two years did not contain an adverse                    
opinion or disclaimer of opinion and were not modified as to                    
uncertainty, audit scope or accounting principles, except that                  
the report dated February 19, 1998 included in the registrant's                 
Form 10-KSB for the year ended December 31, 1997 was qualified                  
with respect to the registrant's ability to continue as a going                 
concern.                                                                        

During the two most recent fiscal years and any subsequent                      
interim period, there were no disagreements with the registrant's               
former accountant, whether or not resolved, on any matter of                    
accounting principles or practices, financial statement                         
disclosure, or auditing scope or procedure, which, if not                       
resolved to the former accountant's satisfaction, would have                    
caused it to make reference to the subject matter of the                        
disagreement(s) in connection with its report.                                  

During the two most recent fiscal years and any subsequent                      
interim period, the registrant's former accountant did not advise               
the registrant that:                                                            

1.   internal controls necessary to develop reliable financial        
statements did not exist; or                                

2.   information had come to the attention of the former              
accountant which made the accountant unwilling to rely on   
    management'' representations, or unwilling to be associated with
the financial statements prepared by management; or         

3.   the scope of the audit should be expanded significantly, or      
information had come to the accountant's attention that the 
     accountant had concluded would, or if further investigated might,
 materially impact the fairness or reliability of a previously
  issued audit report or the underlying financial statements, or
the financial statements issued or to be issued covering the
fiscal period(s) subsequent to the date of the most recent  
  audited financial statements (including information that might
  preclude the issuance of an unqualified audit report), and the
    issue was not resolved to the accountant's satisfaction prior to
its declination.                                            

Item 7. Financial Statements and Exhibits.                                      
------------------------------------------                                      

a. Exhibits:                                                          

Exhibit 16.1 - Letter from Arthur Andersen LLP              

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.                         

                                    COMPUTER DEVICES, INC.
                                    ----------------------
                        Registrant

Date: November 9, 1998                         /S/EBERHARD W. RAU               
----------------------                         ------------------               
                             Eberhard W. Rau
                       Treasurer
                                          Principal Accounting Officer

8-K
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EXHIBIT 16.1 - LETTER FROM ARTHUR ANDERSEN LLP            

November 9, 1998                                                                

Securities and Exchange Commission                                              
Washington, DC  20549                                                           

Ladies and Gentlemen:                                                           

We have read Item 4 included in the attached Form 8-K dated October 22, 1998    
of Computer Devices, Inc. and are in agreement with the statements contained    
therin.                                                                         

Very truly yours                                                                

/S/ARTHUR ANDERSEN LLP                                                          
----------------------                                                          
ARTHUR ANDERSEN LLP                                                             

Dates Referenced Herein   and   Documents Incorporated by Reference

				Referenced-On Page
This ‘8-K’ Filing		Date		First		Last			Other Filings
Corrected on:		11/30/98
Filed on:		11/10/98
		11/9/98		1		2
For Period End:		10/22/98		1		2
		2/19/98		1
		12/31/97		1					10KSB,  4
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