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): September 5, 2008
Lumera
Corporation
(Exact
name of registrant as specified in its charter)
|
Delaware
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|
000-50862
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91-2011728
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(State
of Incorporation)
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(Commission
File Number)
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(IRS
Employer Identification Number)
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19910
North Creek Parkway, Bothell, Washington
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98011
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(Address
of principal executive offices)
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(Zip
code)
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Registrant's
telephone number, including area code: (425) 415-6900
Check
the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions
o
Written communications
pursuant to Rule 425 under the Securities Act
o
Soliciting material pursuant to Rule
14a-12 under the Exchange Act
o
Pre-commencement communications pursuant
to Rule 14d-2(b) under the Exchange
Act
o
Pre-commencement communications pursuant
to Rule 13e-4(c) under the Exchange
Act
In
May of
2008, Lumera Corporation (the “Company”) discontinued operations relating to
Plexera Bioscience, LLC (“Plexera”) that was previously presented as a separate
reportable segment for accounting purposes. Due to this change, the Company
is
required to provide updated disclosures required by Statement of Financial
Accounting Standards No. 144 (“SFAS No. 144”),
Accounting
for the Impairment or Disposal of Long-Lived Assets
,
including Items 6 (Selected Financial Data), 7 (Management’s Discussion and
Analysis of Financial Condition and Results of Operations), 8 (Financial
Statements and Supplementary Data), and 15 (Exhibits and Financial Statement
Schedules) of our Annual Report on Form 10-K for the year ended December
31,
2007.
The
disposal of assets which constitute a component of an entity must be accounted
for as discontinued operations; accordingly, the assets and liabilities of
Plexera have been segregated in the accompanying consolidated balance sheet
and
classified as assets held for sale and current liabilities of disposal group
held for sale. As a matter of convenience, we have provided a complete
restatement of the updated items, incorporating the necessary changes.
Accordingly, the Company has included as exhibits to this current report
on Form
8-K updated consolidated financial statements and accompanying footnotes,
selected financial data and management’s discussion and analysis of financial
condition and results of operations, which have all been restated to reflect
Plexera as a discontinued operation. All other items of the Annual Report
on
Form 10-K for the year ended December 31, 2007 remain unchanged. Please refer
to
the Company’s quarterly report on Form 10-Q and current reports on Form 8-K for
periods subsequent to December 31, 2007 for further information.
ITEM
9.01.
Financial
Statements and Exhibits.
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23.1
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Consent
of PricewaterhouseCoopers LLP
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|
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99.1
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Revised
Selected Financial Data
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|
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99.2
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Revised
Management’s Discussion and Analysis of Financial Condition and Results of
Operations
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99.3
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Revised
Consolidated Financial Statements and Supplementary
Data
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|
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99.4
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Controls
and Procedures
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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.
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LUMERA
CORPORATION
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By:
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/s/
Peter J. Biere
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Name:
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Peter
J. Biere
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Title:
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Sr.
Vice President, Chief Financial Officer and
Treasurer
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Date:
September 5, 2008
EXHIBIT
INDEX
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Exhibit Number
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Description
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23.1
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Consent
of PricewaterhouseCoopers LLP
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99.1
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|
Revised
Selected Financial Data
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|
99.2
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|
Revised
Management’s Discussion and Analysis of Financial Condition and Results of
Operations
|
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99.3
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Revised
Consolidated Financial Statements and Supplementary
Data
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|
99.4
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|
Controls
and Procedures
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