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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 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) APRIL 19, 1999
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ARIS INDUSTRIES, INC.
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(Exact name of registrant as specified in its charter)
NEW YORK 1-4814 22-1715275
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(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification No.)
incorporation)
475 FIFTH AVENUE, NEW YORK, NY 10017
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(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code (212) 686-5050
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ITEM 4. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
FINANCIAL DISCLOSURE
On April 19, 1999, the Registrant engaged PriceWaterhouseCoopers ("PWC") as
the Registrant's independent accountants for 1999, replacing Deloitte & Touche
LLP (the "Former Accountants") as the Registrant's independent auditors. The
change was approved by the Registrant's board of directors.
The Former Accountants' report on the Registrant's consolidated financial
statements for each of the past two years did not contain any adverse opinion or
disclaimer of opinion and was not qualified as to uncertainty, audit scope or
accounting principles.
During the Registrant's two most recent fiscal years and any subsequent
interim period, there were no disagreements between the Registrant and the
Former Accountants on any matter of accounting principles or practices,
financial statement disclosures or auditing scope or procedures, nor were there
any "Reportable Events" within the meaning of Item 304(a)(l)(iv) of Regulation
S-K.
The Former Accountants' letter to the Commission is filed herewith as
Exhibit 1.
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.
Date: April 24, 1999
ARIS INDUSTRIES, INC.
(Registrant)
By: /s/ DAVID FIDLON
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David Fidlon, President
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EXHIBITS
1. Letter dated April 22, 1999 from Deloitte & Touche LLP to the Commission.
EXHIBIT 1
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Deloitte & Touche LLP
Two Hilton Court
P.O. Box 319
Parsippany, NJ 07054-0319
April 22, 1999
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, NW
Washington, DC 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of Aris
Industries, Inc. dated April 19, 1999.
Yours truly,
Deloitte & Touche LLP
