content: 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
  
  
  
  
  
  
                     COOPER DEVELOPMENT COMPANY
  - - ----------------------------------------------------------------------
  (Exact name of registrant as specified in its charter)
  
  
  
  
                             December 20, 1994
  - - ----------------------------------------------------------------------
  Date of Report (Date earliest event reported)
  
  
  
  
        Delaware                      1-11727              94-2876745
  - - ----------------------------------------------------------------------
  (State or other                    (Commission         (I.R.S. Employer
  jurisdiction of incorporation)     File Number)        Identification No.)
  
  
  
  
    2420 Sand Hill Road   Menlo Park, California      94025
  - - ----------------------------------------------------------------------
   (Address of principal executive offices)         (Zip Code)
  
  
  
  
                              (415) 233-2727                       
  - - ----------------------------------------------------------------------
       (Registrant's telephone number, including area code)
  
  
  
  
  
  Item 8.   Change in Fiscal Year.
            ----------------------
  
       On December 20, 1994, the Board of Directors of Cooper Development Company
  (the "Company") voted to change the fiscal year from October 31, the fiscal year
  used in the Company's most recent filing with the Securities and Exchange
  Commission, to December 31.  The Company will file the report covering the
  transition period with its Form 10-K for the fiscal year ended December 31,
  1994.
  
  
       Signature
       ---------
  
       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.
  
                           COOPER DEVELOPMENT COMPANY
                                (Registrant)
  
  Dated:    December 27, 1994           By:CAROL R. KAUFMAN
                                        -------------------
  
                                          Carol R. Kaufman
metadata_documents: [{"type": "8-K", "sequence": "1", "secsgml_size_bytes": 2187}]
metadata_filer: {"company-data": {"conformed-name": "COOPER DEVELOPMENT CO", "cik": "0000720062", "assigned-sic": "2844", "irs-number": "942876745", "state-of-incorporation": "DE", "fiscal-year-end": "1031"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-11727", "film-number": "95500083"}, "business-address": {"street1": "2420 SAND HILL RD", "street2": "STE 300", "city": "MENLO PARK", "state": "CA", "zip": "94025", "phone": "415-233-2727"}, "mail-address": {"street1": "2420 SAND HILL ROAD", "street2": "SUITE 300", "city": "MENLO PARK", "state": "CA", "zip": "94025"}, "former-company": {"former-conformed-name": "COOPERBIOMEDICAL INC", "date-changed": "19860501"}}
text: 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
  
                     COOPER DEVELOPMENT COMPANY
  - - ----------------------------------------------------------------------
  (Exact name of registrant as specified in its charter)
  
                             December 20, 1994
  - - ----------------------------------------------------------------------
  Date of Report (Date earliest event reported)
  
        Delaware                      1-11727              94-2876745
  - - ----------------------------------------------------------------------
  (State or other                    (Commission         (I.R.S. Employer
  jurisdiction of incorporation)     File Number)        Identification No.)
  
    2420 Sand Hill Road   Menlo Park, California      94025
  - - ----------------------------------------------------------------------
   (Address of principal executive offices)         (Zip Code)
  
                              (415) 233-2727                       
  - - ----------------------------------------------------------------------
       (Registrant's telephone number, including area code)
  
  Item 8.   Change in Fiscal Year.
            ----------------------
  
       On December 20, 1994, the Board of Directors of Cooper Development Company
  (the "Company") voted to change the fiscal year from October 31, the fiscal year
  used in the Company's most recent filing with the Securities and Exchange
  Commission, to December 31.  The Company will file the report covering the
  transition period with its Form 10-K for the fiscal year ended December 31,
  1994.
  
       Signature
       ---------
  
       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.
  
                           COOPER DEVELOPMENT COMPANY
                                (Registrant)
  
  Dated:    December 27, 1994           By:CAROL R. KAUFMAN
                                        -------------------
  
                                          Carol R. Kaufman