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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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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) March 29, 1999
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ADVANCED LIGHTING TECHNOLOGIES, INC .
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(EXACT NAME OF REGISTRANT AS SPECIFIED IN CHARTER)
OHIO 0-27202 34-1803229
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(STATE OR OTHER JURISDICTION (COMMISSION (IRS EMPLOYER
OF INCORPORATION) FILE NUMBER) 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 ACCOUNTANTS
On March 29, 1999, Ernst & Young LLP (E&Y) resigned as independent auditors of
Advanced Lighting Technologies, Inc. (the "Company"). The Company is currently
in the process of selecting independent auditors for the year ending June 30,
1999. The Company has authorized E&Y to respond fully to inquiries of the
successor auditor.
The reports of E&Y on the Company's consolidated financial statements for each
of the past two fiscal years did not contain an adverse opinion or a disclaimer
of opinion and were not qualified or modified as to uncertainty, audit scope, or
accounting principles.
In connection with the audit of the Company's financial statements for the
fiscal year ended June 30, 1998, there were no disagreements with E&Y on any
matters of accounting principles or practices, financial statement disclosure,
or auditing scope and procedures which, if not resolved to the satisfaction of
E&Y, would have caused E&Y to make reference to the matter in their report
("Disagreements") with respect to the fiscal year ended June 30, 1998. In
connection with the audit of the Company's consolidated financial statements for
the fiscal year ended June 30, 1997, there were no Disagreements with E&Y with
respect to the fiscal year ended June 30, 1997, except as follows: E&Y disagreed
with the accounting for deferred advertising costs, the valuation of inventories
acquired in purchase business combinations, and the capitalization of certain
joint venture formation costs. E&Y identified and discussed the above matters
with the Company's management and the audit committee of the Company's board of
directors. Such matters were, however, resolved to the satisfaction of E&Y prior
to the issuance of their report on the Company's consolidated financial
statements for the fiscal year ended June 30, 1997. There were no Disagreements
with E&Y for the interim period subsequent to June 30, 1998.
E&Y has not advised the Company that information has come to its attention that
would materially impact the fairness or reliability of any interim or audited
financial statements issued by the Company.
During the two fiscal years ended June 30, 1998 and through March 29, 1999 there
have been no reportable events as defined in Regulation S-K, Item 304 (a)(1)(v).
The Company has provided E&Y with a copy of the above disclosures which the
Company is making in response to Regulation S-K and has requested that E&Y
furnish the Company with a letter addressed to the Securities and Exchange
Commission stating whether or not it agrees with such disclosures. A copy of
E&Y's letter, dated April 5, 1999, stating that E&Y is in agreement with the
statements in this Item 4, is filed as Exhibit 16 to this Form 8-K.
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ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
Exhibit No. Description of Exhibits Page No.
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16 Letter re Change in Certifying Accountant
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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 thereunto duly authorized.
ADVANCED LIGHTING TECHNOLOGIES, INC.
(Registrant)
Date: April 5, 1999 By: /s/ Wayne R. Hellman
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Wayne R. Hellman
Chief Executive Officer
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EXHIBIT 16
April 5, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
We have read Item 4 of Form 8-K dated April 5, 1999, of Advanced Lighting
Technologies, Inc. and are in agreement with the statements therein.
/s/ Ernst & Young LLP
