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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Amendment No. 1
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) MARCH 1, 2000
GEOGRAPHICS, INC.
(Exact name of registrant as specified in its charter)
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WISCONSIN 0-26756 87-0305614
(State of incorporation) (Commission File Number) (IRS Employer Identification No.)
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1555 ODELL ROAD, P. O. BOX 1750, BLAINE, WASHINGTON 98231
(Address of principal executive offices)
(360) 332-6711
(Registrant's telephone number, including area code)
(NOT APPLICABLE)
(Former name or former address, if changed since last report)
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
The purpose of this report on Form 8-K/A is to amend the Current Report
on Form 8-K filed by Geographics, Inc. (the "Company") on March 8, 2000 in order
to file with the Securities and Exchange Commission a letter from Moss Adams LLP
written in response to the statements the Company made in Item 4 of the original
Current Report on Form 8-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits.
16.1 Letter Regarding Change in Certifying Accountant.
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.
GEOGRAPHICS, INC.
March 23, 2000 By: /s/ James L. Dorman
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James L. Dorman
President and Chief Executive Officer
EXHIBIT INDEX
EXHIBIT DESCRIPTION
16.1 Letter dated March 22, 2000 from Moss Adams LLP, the Company's
former independent accountants, to the Securities and Exchange
Commission.
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EXHIBIT 16.1
[LETTERHEAD OF MOSS ADAMS LLP]
Securities and Exchange Commission
Washington, DC 20549
Gentlemen:
We were previously principal accountants for Geographics, Inc. (the Company) and
on May 7, 1999 we reported on the consolidated financial statements of
Geographics, Inc. as of March 31, 1999 and March 31, 1998 and for each of the
years in the three-year period ended March 31, 1999. On February 29, 2000, we
were terminated as principal accountants of the Company. We have read the
Company's statements included under Item 4 of its Form 8-K filed with the
commission on March 8, 2000 and have the following comments.
The Company's Form 8-K indicates we were dismissed on March 1, 2000. The notice
of the dismissal we received from the Company was date February 29, 2000.
At the time of our dismissal as auditors for Geographics, Inc., we had
discussions with the Company concerning the adequacy of reserves and accruals
recognized in past financial statements. In our opinion, these discussions were
considered disagreements as determined by Item 304(a)(iv) of Regulation S-K,
which if not resolved, would have caused us to make reference to the subject
matter in our audit report. These matters, and their effects on previously
issued financial statements taken as a whole, were thoroughly reviewed and
discussed with management of the Company. Additionally, Moss Adams, the Company,
and KPMG participated in telephone conversations regarding such matters prior to
our dismissal. It is clear to us, that based upon the wording of the Form 8-K
and discussions with the Company, an understanding was reached and no
restatement of prior financial statements is necessary.
We cannot confirm the following statements made in the Form 8-K filed on March
8, 2000.
1. That KMPG has been engaged as the Company's auditors
2. That the change in auditor was approved by the Company's Board of
Directors
3. That KPMG, when having informal discussions with the Company concerning
the adequacy of reserves and accruals in past financial statements, has
not made any determination on such matters.
/s/ Moss Adams LLP
Bellingham, Washington
March 22, 2000
