Delaware
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56-1953785
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(State or Other Jurisdiction of
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(I.R.S. Employer
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Incorporation or Organization)
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Identification No.)
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Items to be Included in this Report
Grant Thornton was engaged on October 11, 2004 to audit the financial statements of Aeolus for the fiscal year ended September 30, 2004 and performed reviews of Aeolus' financial statements for the quarters ended December 31, 2004, March 31, 2005 and June 30, 2005. Grant Thornton's report on Aeolus' financial statements for the fiscal year ended September 30, 2004 did not contain an adverse opinion or disclaimer of opinion, nor was the report qualified or modified as to uncertainty, audit scope, or accounting principles.
For the fiscal year ended September 30, 2004 and during the most recent three fiscal quarters of Aeolus ended June 30, 2005, and the subsequent interim period through September 9, 2005, there were no disagreements between Aeolus and Grant Thornton on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Grant Thornton's satisfaction, would have caused Grant Thornton to make reference to the subject matter of the disagreement in connection with its reports. A letter from Grant Thornton is attached hereto as Exhibit 16.1.
None of the reportable events described under Item 304(a)(1)(v) of Regulation S-K have occurred for the fiscal year ended September 30, 2004, within the three most recent fiscal quarters of Aeolus ended June 30, 2005 or within the interim period through September 9, 2005.
During the two most recent fiscal years of Aeolus ended September 30, 2004, and the subsequent interim period through September 9, 2005, Aeolus did not consult with Haskell & White regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.
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AEOLUS PHARMACEUTICALS, INC.
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Date: September 15, 2005.
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By:
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/s/ Michael P. McManus
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Michael P. McManus
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Chief Accounting Officer
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Exhibit No.
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Description
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EX-16.1
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Letter of Grant Thornton LLP regarding change in independent public accountants.
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