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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15 (D) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report: April 27, 1999
RIVIERA TOOL COMPANY
MICHIGAN 38-2828870
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(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
COMMISSION FILE NUMBER - 001-12673
5460 EXECUTIVE PARKWAY SE
GRAND RAPIDS, MI 49512
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(Address of principal executive (Zip Code)
offices)
Registrant's telephone number, including area code: (616) 698-2100
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RIVIERA TOOL COMPANY
A Michigan Corporation
Commission File Number 001-12673
I.R.S. Employer Identification Number 38-2828870
5460 Executive Parkway SE
Grand Rapids, Michigan 49512
Telephone (616) 698-2100
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Previous independent accountants
(i) On April 22, 1999, Riviera Tool Company (the "Registrant")
dismissed Plante & Moran LLP as its independent accountants.
(ii) The reports of Plante & Moran LLP on the financial
statements for the past two fiscal years contained no
adverse or disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting
principles.
(iii) The Registrant's Audit Committee participated in and
approved the decision to change independent accountants.
(iv) In connection with its audits for the two most recent fiscal
years and through April 22, 1999, there have been no
disagreements with Plante & Moran LLP on any matter of
accounting principles or practices, financial statement
disclosure or auditing scope or procedure or any reportable
events.
(v) During the two most recent fiscal years and through April
22, 1999, there have been no reportable events (as defined
in Regulation S-K Item 304 (a) (1) (v) ).
(vi) The Registrant has provided Plante & Moran LLP with a copy
of this disclosure and has requested that Plante & Moran LLP
furnish it with a letter addressed to the SEC stating
whether it agrees with the above statements. A copy of such
letter, dated April 28, 1999, is filed as Exhibit 16 to this
form 8-K.
(b) New independent accountants
(i) The Registrant will file an Amended 8-K upon completion of
engagement with the new independent accountants.
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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.
Riviera Tool Company
Dated: April 27, 1999 By: /s/ Peter C. Canepa
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Peter C. Canepa
Principal Financial and
Accounting Officer
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INDEX TO EXHIBITS
EXHIBIT NO. DESCRIPTION
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Exhibit 16 Letter from Plante & Moran LLP, the Registrants former independent
accountants.
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[PLANTE & MORAN, LLP LETTERHEAD]
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Ladies and Gentlemen:
We have read and agree with the comments in Item 4 of the 8-K of Riviera Tool
Company dated April 28, 1999.
/s/ Plante & Moran, LLP
PLANTE & MORAN, LLP
Grand Rapids, Michigan
April 28, 1999
