UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington D.C. 20549
FORM 8-K/A
AMENDMENT NO. 2 TO 8-K FILED 2/25/97
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): February 20, 1997
WELDOTRON CORPORATION
(Exact name of registrant as specified in its charter)
New Jersey 1-8381 22-1602728
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
1532 South Washington Avenue
Piscataway, New Jersey 08855
(Address of principal executive offices) (Zip Code)
(908) 752-6700
(Registrant's telephone number, including area code)
_____________________________________________________________
(Former name or former address, if changed since last report.)
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Item 4. Change in Registrant's Certifying Accountant
On February 20, 1997, the Board of Directors of Weldotron Corporation approved
BDO Seidman, LLP as its certifying accountant for the year ending February 28,
1997. On February 20, 1997, management informed the former accountant, Deloitte
and Touche LLP, that it had been dismissed. Except as stated immediately below,
there was no adverse opinion, disclaimer of opinion or qualifications or
modifications as to uncertainty, audit scope or accounting principles regarding
the report of Deloitte and Touche LLP on the Registrant's financial statements
for the fiscal years ended February 29, 1996 and February 28, 1995. The report
of Deloitte and Touche LLP on the Registrant's financial statements for the
fiscal year ended February 29, 1996 was modified with respect to uncertainty
regarding the Registrant's ability to continue as a going concern based on
recurring losses from operations experienced at the time. There were no
reportable disagreements with the former accountants on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure leading to their dismissal. Except as stated below, no event described
in paragraph (a)(i)(v) of Item 304 of Regulation S-K has occurred within the
Company's fiscal years ending February 28, 1995 and February 29, 1996. Deloitte
& Touche LLP in connection with their examination of the financial statements
for the year ended February 29, 1996 rendered a reportable conditions letter
dated May 30, 1996. The letter covered material weaknesses in internal controls
relating to inventory and the resulting ability of the Company to prepare
accurate financial information.
Item 7. Financial Statements and Exhibits
1. Letter from Deloitte & Touche LLP to the Securities and Exchange Commission,
dated April 16, 1997.
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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.
WELDOTRON CORPORATION
(Registrant)
Dated: April 22, 1997 /s/ Michael McKee
Michael McKee
Vice President of Finance
<PAGE>
Deloitte & Touche LLP
Two Hilton Court Telephone: (201) 683-7000
P.O. Box 319 Facsimile (201) 683-7459
Parsippany, New Jersey 07054-0319
April 16, 1997
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of the Form 8-K/A of
Weldotron Corporation (File number 1-8381) dated February 20, 1997, which was
filed with the Securities and Exchange Commission on April 22, 1997.
Yours truly,
/s/ Deloitte & Touche LLP
DELOITTE & TOUCHE LLP
