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: - September 24, 1999

                                BIORELEASE CORP.
               --------------------------------------------------
               (Exact name of registrant as specified in charter)



     Delaware                       0-15260                     88-0218411
 Jurisdiction of                Commission File              I. R. S. Employer
  Incorporation                     Number                   Identification
                                                                  Number

               340 Granite Street, Suite 200, Manchester, NH 03102
              -----------------------------------------------------
                   (Address of principal executive offices)


                  Registrant's telephone number:    (603) 641-8443

Item 4.           Changes in Registrant's Certifying Accountant.

(a) On September 13, 1999, the Registrant  terminated Berry Dunn McNeil & Parker
("former  accountants")  as its  certifying  accountant  and retained  Ferrari &
Associates,  P.C. as its  certifying  accountant.  Prior to retaining  Ferrari &
Associates, P. C. as its independent accountant,  the Registrant did not consult
with or obtain oral or written advice from them.

(b) In connection with the audits of the financial  statements of the Registrant
for the fiscal years ended June 30,  1995,  1996,  1997 and 1998,  there were no
disagreements with the former accountants 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  the  former
accountants,  would have caused them to make  reference to the subject matter of
the  disagreement  in  their  report.  No  disagreements  occurred  between  the
Registrant and former accountants on any accounting, auditing or reporting issue
in any subsequent interim period through the date of their dismissal.


<PAGE>



(c) Except for an explanatory  paragraph  concerning the Registrant's ability to
continue  as a going  concern,  none of the former  accountants'  reports on the
Registrant's  financial  statements  for the fiscal  years  ended June 30,  1995
through 1998 contained an adverse  opinion or disclaimer of opinion,  nor was it
qualified as to uncertainty, audit scope or accounting principles.

(d) A  letter  from the  former  accountants  addressed  to the  Securities  and
Exchange  Commission  stating  whether or not they  agree with the  Registrant's
response to this Item is filed as an Exhibit hereto.

(e) The decision to change accountants was approved by the Board of Directors of
the Registrant.

Item 7.   Financial Statements, Pro Forma Financial Statements and Exhibits.

         Exhibits

         Letter from Berry Dunn McNeil & Parker in accordance with Item 4(d).

                                   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.

                                BIORELEASE CORP.


                          /s/R. Bruce Reeves, President
                          -----------------------------
                          R. Bruce Reeves

Dated:        September 24, 1999












<PAGE>


BERRY, DUNN, McNEIL & PARKER
CERTIFIED PUBLIC ACCOUNTANTS
MANAGEMENT CONSULTANT
-------------------------------------------------------------
100 Middle Street / P. O. Box 1100, Portland, Maine 04104-1100 /
(207) 775-2387 / FAX (207) 774-2375





September 24, 1999


Securities and Exchange Commission
Washington, D. C. 20549


Gentlemen:

We have read the statement made by Biorelease  Corp.,  which we understand  were
filed  with  the  Commission,  pursuant  to Item 4 of Form  8-K,  as part of the
Company's Form 8-K report dated  September 20, 1999. We agree with the statement
concerning our Firm in such Form 8-K.


Very truly yours,


/s/ Berry, Dunn, McNeil & Parker
---------------------------------
Berry, Dunn, McNeil & Parker














Offices in:   Bangor, Maine     Portland, Maine      Lebanon, New Hampshire
                            Manchester, New Hampshire
[{"type": "8-K", "sequence": "1", "description": "FORM 8-K FOR BIORELEASE CORP.", "secsgml_size_bytes": 4561}]
{"company-data": {"conformed-name": "BIORELEASE CORP", "cik": "0000797662", "assigned-sic": "2836", "irs-number": "880218411", "state-of-incorporation": "DE", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-15260", "film-number": "99717947"}, "business-address": {"street1": "340 GRANITE STREET", "street2": "SUITE 200", "city": "MANCHESTER", "state": "NH", "zip": "03102-4004", "phone": "6036418443"}, "mail-address": {"street1": "340 GRANITE STREET", "street2": "SUITE 200", "city": "MANCHESTER", "state": "NH", "zip": "13102-4004"}, "former-company": {"former-conformed-name": "OIA INC", "date-changed": "19920703"}}
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: - September 24, 1999

                                BIORELEASE CORP.
               --------------------------------------------------
               (Exact name of registrant as specified in charter)

     Delaware                       0-15260                     88-0218411
 Jurisdiction of                Commission File              I. R. S. Employer
  Incorporation                     Number                   Identification
                                                                  Number

               340 Granite Street, Suite 200, Manchester, NH 03102
              -----------------------------------------------------
                   (Address of principal executive offices)

                  Registrant's telephone number:    (603) 641-8443

Item 4.           Changes in Registrant's Certifying Accountant.

(a) On September 13, 1999, the Registrant  terminated Berry Dunn McNeil & Parker
("former  accountants")  as its  certifying  accountant  and retained  Ferrari &
Associates,  P.C. as its  certifying  accountant.  Prior to retaining  Ferrari &
Associates, P. C. as its independent accountant,  the Registrant did not consult
with or obtain oral or written advice from them.

(b) In connection with the audits of the financial  statements of the Registrant
for the fiscal years ended June 30,  1995,  1996,  1997 and 1998,  there were no
disagreements with the former accountants 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  the  former
accountants,  would have caused them to make  reference to the subject matter of
the  disagreement  in  their  report.  No  disagreements  occurred  between  the
Registrant and former accountants on any accounting, auditing or reporting issue
in any subsequent interim period through the date of their dismissal.
(c) Except for an explanatory  paragraph  concerning the Registrant's ability to
continue  as a going  concern,  none of the former  accountants'  reports on the
Registrant's  financial  statements  for the fiscal  years  ended June 30,  1995
through 1998 contained an adverse  opinion or disclaimer of opinion,  nor was it
qualified as to uncertainty, audit scope or accounting principles.

(d) A  letter  from the  former  accountants  addressed  to the  Securities  and
Exchange  Commission  stating  whether or not they  agree with the  Registrant's
response to this Item is filed as an Exhibit hereto.

(e) The decision to change accountants was approved by the Board of Directors of
the Registrant.

Item 7.   Financial Statements, Pro Forma Financial Statements and Exhibits.

         Exhibits

         Letter from Berry Dunn McNeil & Parker in accordance with Item 4(d).

                                   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.

                                BIORELEASE CORP.

                          /s/R. Bruce Reeves, President
                          -----------------------------
                          R. Bruce Reeves

Dated:        September 24, 1999
BERRY, DUNN, McNEIL & PARKER
CERTIFIED PUBLIC ACCOUNTANTS
MANAGEMENT CONSULTANT
-------------------------------------------------------------
100 Middle Street / P. O. Box 1100, Portland, Maine 04104-1100 /
(207) 775-2387 / FAX (207) 774-2375

September 24, 1999

Securities and Exchange Commission
Washington, D. C. 20549

Gentlemen:

We have read the statement made by Biorelease  Corp.,  which we understand  were
filed  with  the  Commission,  pursuant  to Item 4 of Form  8-K,  as part of the
Company's Form 8-K report dated  September 20, 1999. We agree with the statement
concerning our Firm in such Form 8-K.

Very truly yours,

/s/ Berry, Dunn, McNeil & Parker
---------------------------------
Berry, Dunn, McNeil & Parker

Offices in:   Bangor, Maine     Portland, Maine      Lebanon, New Hampshire
                            Manchester, New Hampshire