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 15, 2004
AMERICAN BIO MEDICA CORPORATION
(Exact Name of Registrant as Specified in its Charter)
New York 0-28666 14-1702188
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(State or Other Jurisdiction of (Commission File Number) (IRS Employer
Incorporation) Identification Number)
122 Smith Road, Kinderhook, NY 12106
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (800) 227-1243
ITEM 5. OTHER MATTERS
The Company is unable to finalize its financial statements on a timely
basis due to delays in receiving information from third parties hired to conduct
an internal investigation. This investigation was initiated by the Company upon
receipt by its auditors of an anonymous letter. As a result, the Form 10-KSB for
the period ended December 31, 2003 has not been completed and accordingly this
notification is being filed. The Company expects to file its Form 10-KSB upon
completion of this investigation. The Company does not anticipate that any
significant change in results of operations from the corresponding period for
the last fiscal year will be reflected by the earnings statements to be included
in the Form 10-KSB for the period ended December 31, 2003.
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.
AMERICAN BIO MEDICA CORPORATION
(Registrant)
Dated: April 15, 2004 By:/s/ Keith E. Palmer
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Keith E. Palmer
Chief Financial Officer