SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
Current Report
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of report (Date of earliest event reported) August 25, 1997
UNICO AMERICAN CORPORATION
(Exact name of registrant as specified in its charter)
Nevada
State or other jurisdiction of incorporation
0-3978 95-2583928
(Commission File Number) I.R.S. Employer Identification number
23251 Mulholland Drive, Woodland Hills, California 91364
(Address of Principal Executive Offices) (Zip Code)
(818) 591-9800
Registrant's telephone number
1
<PAGE>
Item 4. Changes in Registrant's Certifying Accountants
Getz, Krycler & Jakubovits was previously the principal accountants for Unico
American Corporation. On August 25, 1997, that firm's appointment as principal
accountants was terminated. The decision to terminate the appointment was
approved by the audit committee of the board of directors.
During the registrant's nine month fiscal year ended December 31, 1996, fiscal
years ended March 31, 1996, and 1995, and the subsequent interim period through
August 25, 1997, there were no disagreements with Getz, Krycler & Jakubovits on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures, which disagreements if not resolved
to their satisfaction would have caused them to make reference in connection
with their opinion the subject matter of the disagreement.
The audit reports of Getz, Krycler & Jakubovits on the consolidated financial
statements of Unico American Corporation and subsidiaries as of and for the nine
month fiscal year ended December 31, 1996, and the fiscal years ended March 31,
1996, and 1995, did not contain any adverse opinion or disclaimer of opinion,
nor were they qualified or modified as to uncertainty, audit scope, or
accounting principles. A letter from Getz, Krycler & Jakubovits is attached.
On August 25, 1997, KPMG Peat Marwick LLP was engaged as principal accountants
for Unico American Corporation.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed by the undersigned hereunto
duly authorized.
Unico American Corporation
(Registrant)
Date August 29, 1997 By: /s/ Lester A. Aaron
Lester A. Aaron
Treasurer and Chief
Financial Officer
2
<PAGE>
EXHIBIT INDEX
To
Unico American Corporation
Form 8-K/A Dated August 29, 1997
Exhibit Description Page
16 Letter from Getz, Krycler & Jakubovits, 4
to the Securities and Exchange Commission
dated August 29, 1997
3
<PAGE>
EXHIBIT 16
GETZ, KRYCLER & JAKUBOVITS MICHAEL J. KRYCLER, F.C.A., C.P.A.
An Accountancy Corporation YOSSI JAKUBOVITS, M.B.A., C.P.A.
Telephone (818)995-1040
FAX (818)995-4124 SCOTT R. ERVIN, C.P.A.
E-MAIL [email protected] JEFF TAUBMAN, C.P.A.
KENNETH M. WALHEIM, C.P.A.
CLIFFORD M. GETZ, RETIRED
August 29, 1997
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We previously were principal accountants for Unico American Corporation and,
under the date of March 20, 1997, we reported on the consolidated financial
statements of Unico American Corporation and subsidiaries as of and for the nine
month fiscal year ended December 31, 1996, and the fiscal years ended March 31,
1996 and 1995.
On August 25, 1997, our appointment as principal accountants was terminated. We
have read Unico American Corporation's statements included under Item 4 of its
Form 8-K/A dated August 29, 1997, and we agree with such statement.
Getz, Krycler & Jakubovits
An Accountancy Corporation
cc: Unico American Corporation
15303 Ventura Blvd., Suite 1040, Sherman Oaks, California 91403
4
<PAGE>
