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
_________________________
SEPTEMBER 29, 2000
Date of Report (date of earliest event reported)
PLASTICS MFG. COMPANY
(Exact name of registrant as specified in its charter)
WISCONSIN 0333-92019 39-1867101
(State or other (Commission File (IRS Employer
jurisdiction of Number) Identification
incorporation or Number)
organization)
W190 N11701 MOLDMAKERS WAY
GERMANTOWN, WISCONSIN 53022-8214
(Address of principal executive offices, including zip code)
(262) 255-5790
(Registrant's telephone number, including area code)
NOT APPLICABLE
(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
RESIGNATION OF INDEPENDENT ACCOUNTANTS
Our independent accountant, Wolf & Company - Milwaukee, S.C. ("Wolf
& Company"), resigned on September 29, 2000. The audit reports of Wolf
& Company on the consolidated financial statements of the registrant as
of and for the years ended September 30, 1999 and 1998, our two most
recent fiscal years, did not contain any adverse opinion or disclaimer
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of opinion, not were they qualified or modified as to uncertainty, audit
scope, or accounting principles. A letter from Wolf & Company with
respect to its audit reports is attached as Exhibit 16.1 to this Form
8-K.
In connection with the audits for the two most recent fiscal years
and through September 29, 2000, there have been no disagreements with
Wolf & Company on any matter of accounting principle or practice,
financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of Wolf & Company,
would have caused Wolf to make reference to them in their report on the
financial statements for those years.
During the two most recent fiscal years and through September 29,
2000, there have been no reportable events (as defined in Regulation S-K
Item 304 (a)(1)(v)).
NEW INDEPENDENT ACCOUNTANTS
We engaged Wipfli Ullrich Bertleson, LLP ("Wipfli") as our new
independent accountants on September 29, 2000. The appointment of our
independent accountants was reviewed and approved by our Board of
Directors.
During the two most recent fiscal years and through September 29,
2000 we consulted with Wipfli in connection with the Securities and
Exchange Commission Staff's comments, as part of the Staff's
pre-effective review of our registration statement on Form S-1
(Registration Number 333-92019), concerning the impact of SFAS 123 and
EITF 96-18 on the issuances of stock in lieu of our obligations to make
certain cash lease deposits. Wipfli advised us orally that the
adjustments made to our financial statements in response to the Staff's
comments and as set forth in the Form S-1 were consistent with the
Staff's interpretation of generally accepted accounting principles with
respect to these transactions.
During the two most recent fiscal years and through September 29,
2000 we have not consulted with Wipfli regarding the following:
(i) the type of audit opinion that might be rendered on our
financial statements, or
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(iii) any matter that was either the subject of a disagreement, as
that term is defined in Item 304(a)(1)(iv) of Regulation S-K
and the related instructions to Item 304 of Regulation S-K, or
a reportable event, as that term is defined in Item
304(a)(1)(v) of Regulation S-K.
LETTER OF RESIGNING ACCOUNTANT
We have requested that Wolf & Company furnish a letter stating
whether or not it agrees with our statements in this Item 4. A copy of
their letter, dated September 29, 2000, is filed as Exhibit 16 to this
Form 8-K.
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ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(C)EXHIBITS.
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16.1 Letter from Wolf & Company - Milwaukee, S.C. dated September
29, 2000.
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.
PLASTICS MFG. COMPANY
Date: September 29, 2000 By: SCOT W. SCAMPINI
Scott W. Scampini
Senior Vice President Finance
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EXHIBIT INDEX
TO
FORM 8-K
OF
PLASTICS MFG. COMPANY
DATED SEPTEMBER 29, 2000
Pursuant to Section 102(d) of Regulation S-T
(17 C.F.R. <section>232.102(d))
EXHIBIT DESCRIPTION
16.1 Letter from Wolf & Company - Milwaukee, S.C. dated September 29,
2000.
