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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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)
August 5, 1998
ASPEC TECHNOLOGY, INC.
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(Exact name of Registrant as specified in its charter)
Delaware
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(State or other jurisdiction of incorporation)
000-22565 77-0838686
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(Commission File No.) (IRS Employer Identification Number)
830 East Arques Avenue
Sunnyvale,iaa94086nia 94086
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(Address of principal executive offices)
(408) 774-2199
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(Registrant's telephone number, including area code)
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Item 4. Changes in Registrant's Certifying Accountant.
Deloitte & Touche LLP has served as the independent accountants of
Aspec Technology, Inc. (the "Company") since December 1996 and has advised the
Company on federal, state, and local tax matters.
(a) Previous independent accountants.
(i) On August 5, 1998, Deloitte & Touche LLP resigned as
the Company's independent accountants.
(ii) The reports of Deloitte & Touche LLP on the financial
statements of the Company for each of the past two
fiscal years contained no adverse opinion or
disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting
principles.
(iii) The independent accountants resigned, and,
accordingly, the change in independent accountants
was not approved by the Company's Audit Committee.
(iv) During the Company's two most recent fiscal years and
through the date of this Report, the Company has had
no disagreements with Deloitte & Touche LLP on any
matter of accounting principles or practices,
financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to
the satisfaction of Deloitte & Touche LLP would have
caused it to make reference thereto in its report on
the financial statements of the Company for such
years.
(v) During the Company's two most recent fiscal years and
through the date of this Report, the Company has had
no reportable events (as defined in Item 304
(a)(1)(v) of Regulation S-K).
(vi) The Company has requested that Deloitte & Touche LLP
furnish it with a letter addressed to the Commission
stating whether or not it agrees with the above
statements. A copy of such letter, dated August 7,
1998, is filed as Exhibit 16.2 to this Form 8-K.
(b) New independent accountants.
The Company has not yet engaged new independent accountants.
Item 7. Financial Statements and Exhibits.
(c) Exhibits.
16.2 Letter from Deloitte & Touche LLP to the
Securities and Exchange Commission dated
August 7, 1998.
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SIGNATURE
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.
Aspec Technology, Inc.
Dated: August 10, 1998 By: /s/ MITCHELL D. BOHN
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Mitchell D. Bohn
Chief Operating Officer and
Chief Financial Officer
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ASPEC TECHNOLOGY, INC.
CURRENT REPORT ON FORM 8-K
INDEX TO EXHIBITS
Exhibit No. Description
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16.2 Letter from Deloitte & Touche LLP to the Securities and Exchange
Commission dated August 7, 1998.
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EXHIBIT 16.2
[DELOITTE & TOUCHE LLP LETTERHEAD]
August 7, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Ladies and Gentlemen:
We have read the comments in Item 4 of Form 8-K of Aspec Technology, Inc. dated
August 7, 1998 and, except for the statements contained in paragraphs (a)(iii)
and (b), which we have no basis to agree or disagree with, we agree with the
statements made therein.
Yours truly,
/s/ DELOITTE & TOUCHE LLP
