UNITED STATES
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) May 5, 1999
Commission File Number 000-28876
CHEM INTERNATIONAL, INC.
(Exact name of registrant as specified in its charter)
Delaware 13-3035216
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
201 Route 22
Hillside, New Jersey 07205
(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (973) 926-0816
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CHEM INTERNATIONAL, INC.
ITEM 4: CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
1. Effective May 5, 1999, Chem International, Inc. ("Chem") dismissed its
prior certifying accountants, Moore Stephens, P.C. ("Moore") and retained
as its new certifying accountants, Amper, Politziner & Mattia P.A. Moore's
report on Chem's financial statements during the two most recent fiscal
years and all subsequent interim periods preceding the date hereof
contained no adverse opinion or a disclaimer of opinions, and was not
qualified as to uncertainty, audit scope or accounting principles. The
decision to change was approved by Chem's Board of Directors.
During the last two fiscal years and the subsequent interim periods to the
date hereof, there were no disagreements between Chem and Moore on any
matters of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements, if not
resolved to the satisfaction of Moore, would have caused it to make a
reference to the subject matter of the disagreements in connection with its
reports.
None of the Areportable events@ described in Item 304(a)(l)(ii) occurred
with respect to Chem within the last two fiscal years and the subsequent
interim period to the date hereof.
2. Effective May 5, 1999, Chem engaged Amper, Politziner & Mattia P.A. as its
principal accountants. During the last two fiscal years and the subsequent
interim period to the date hereof, Chem did not consult Amper, Politziner &
Mattia P.A. regarding any of the matters or events set forth in item
304(a)(2)(i) and (ii) of Regulation S-K.
3. Chem has requested Moore to furnish it with a letter addressed to the
Securities and Exchange Commission stating whether Moore agrees with the
statements contained in the first paragraph above. A copy of the letter
from Moore to the Securities and Exchange Commission is filed as Exhibit 1
hereto.
ITEM 7: Financial Statements and Exhibits
Exhibit 16.1 Letter from Moore Stephens, P.C. to the Securities and
Exchange Commission dated May 7, 1999.
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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.
CHEM INTERNATIONAL, INC.
Date: May 10, 1999 By:/s/ E. Gerald Kay
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E. Gerald Kay,
President and Chief Executive Officer
[LETTERHEAD OF MOORE STEPHENS, P.C.]
May 7, 1999
Exhibit 16.1
Securities and Exchange Commission
450 5th Street, NW
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the statesments made by Chem International, Inc. (the "Company")
(File No. 000-28876) which we understand will be filed with the Securities and
Exchange Commission (the "Commission"), pursuant to the requirements of Item 4
of Form 8-K, as part of the Company's Current Report on Form 8-K, on May 10,
1999. We agree with the statements made concerning Moore Stephens, PC in such
Form 8-K.
Sincerely,
/s/ Moore Stephens, P.C.
MOORE STEPHENS, P.C.
