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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) May 17, 1999
ADVANCED LIGHTING TECHNOLOGIES, INC.
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(Exact name of registrant as specified in its charter)
Ohio 0-27202 34-1803229
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(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
32000 Aurora Road, Solon, Ohio 44139
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code 440 / 519-0500
Not Applicable
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(Former name or former address, if changed since last report.)
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Item 4. Changes in Registrant's Certifying Accountant.
(b) New independent accountants
As of May 17, 1999, Advanced Lighting Technologies, Inc. (the "Registrant")
engaged Grant Thornton LLP as its new independent accountants to act as the
principal accountant to audit the Registrant's consolidated financial
statements.
The Registrant's Audit Committee of the Board of Directors participated in and
approved the engagement of Grant Thornton LLP.
During the two most recent fiscal years and through May 17, 1999, the Registrant
has not consulted with Grant Thornton LLP regarding:
(i) the application of accounting principles to a specified
transaction, either completed or proposed; or the type of audit
opinion that might be rendered on the Registrant's consolidated
financial statements, and in no case was a written report
provided to the Registrant nor was oral advice provided that was
an important factor in reaching a decision by Advanced Lighting
Technologies, Inc. as to an accounting, auditing or financial
reporting issue; or
(ii) any matter that was either the subject of a disagreement, as
that term is defined in Item 304(a)(1)(iv) of Regulation S-K
and the related instructions to Item 304 of Regulation S-K, or a
reportable event, as that term is defined in Item 304(a)(1)(iv)
of Regulation S-K.
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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.
ADVANCED LIGHTING TECHNOLOGIES, INC.
Date: May 24, 1999 By: /s/ Wayne R. Hellman
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Wayne R. Hellman
Chief Executive Officer