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CYBE > SEC Filings for CYBE > Form 8-K on 14-Apr-2009All Recent SEC Filings

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Form 8-K for CYBEROPTICS CORP


14-Apr-2009

Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits


Item 4.01 Changes in Registrant's Certifying Accountant.

(a) On April 8, 2009, the Audit Committee of the Board of Directors of CyberOptics Corporation (the "Company") dismissed PricewaterhouseCoopers LLP as the Company's independent registered public accounting firm.

The reports of PricewaterhouseCoopers on the financial statements of the Company for the fiscal years ended December 31, 2008 and 2007 did not contained an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.

During the fiscal years ended December 31, 2008 and 2007 and through April 8, 2009, there have been no disagreements (as described in Regulation S-K Item
304(a)(1)(iv)) 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 PricewaterhouseCoopers LLP to make reference thereto in its report on the financial statements for such years.

During the fiscal years ended December 31, 2008 and 2007 and through April 8, 2009, there have been no reportable events (as outlined in Regulation S-K Item
304 (a)(1)(v)).

The Company has requested that PricewaterhouseCoopers LLP furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter is filed as an exhibit to this Form 8-K.

(b) On April 8, 2009, the Audit Committee of the Board of Directors of the Company engaged Grant Thornton LLP as the Company's new independent registered public accounting firm. During the Company's fiscal years ended December 31, 2008 and 2007 and through April 8, 2009, the Company did not consult with Grant Thornton LLP with respect to any of the matters or reportable events described in Regulation S-K Item 304(a)(2)(i) or (ii).



Item 9.01 Financial Statements and Exhibits

16.1 Letter dated April 13, 2009 from PricewaterhouseCoopers, LLP regarding statements included in this Form 8-K.


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