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) October 2, 2000
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CHEFS INTERNATIONAL, INC. AND SUBSIDIARIES
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(Exact name of registrant as specified in its charter)
Delaware
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(State or other jurisdiction of incorporation)
0-8513 22-2058515
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(Commission File Number) (IRS Employer Identification
Number)
62 Broadway
Point Pleasant Beach, New Jersey 08742
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(Address of principal executive (Zip Code)
office)
Registrant's telephone number, including area code 732-295-0350
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CHEFS INTERNATIONAL, INC.
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(1) On October 2, 2000, the Registrant was notified that Edward Isaacs &
Company LLP had merged with McGladrey & Pullen, LLP and that Edward Isaacs &
Company LLP would no longer be the auditor for the Registrant. McGladrey &
Pullen, LLP was appointed as the Registrant's new auditor.
(2) The auditor's reports from Edward Isaacs & Company LLP for the
Registrant's past two fiscal years did not contain an adverse opinion or a
disclaimer of opinion, and were not qualified or modified as to uncertainty,
audit scope, or accounting principles.
(3) The decision to engage McGladrey & Pullen, LLP was approved by the
Registrant's board of directors.
(4) During the Registrant's two most recent fiscal years and the
subsequent interim period preceding the change, there have been no disagreements
between the Registrant and Edward Isaacs & Company LLP on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure.
(5) Prior to the engagement of McGladrey & Pullen, LLP, the Registrant did
not consult with such firm on any accounting, auditing or financial reporting
issue.
(6) The Registrant has requested Edward Isaacs & Company LLP to furnish a
letter addressed to the Securities and Exchange Commission stating whether it
agrees with the statements made in this Item. Such letter is included in an
exhibit to this Form 8K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits - October 6, 2000 letter of Edward Isaacs & Company LLP
regarding statements in this Form 8-K concerning such firm.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.
CHEFS INTERNATIONAL, INC.
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(Registrant)
Dated: October 6, 2000
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By: /s/ Anthony Papalia
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Anthony Papalia, President
<PAGE>
Securities Exchange Commission
Washington, DC 20549
Gentlemen:
We were previously the independent accountants for Chefs International, Inc. and
on March 27, 2000 we reported on the consolidated financial statements of Chefs
International, Inc. and subsidiaries as of and for the two fiscal years ended
January 30, 2000. On October 2, 2000 we informed Chefs International, Inc. that
we had merged with McGladrey & Pullen, LLP and we would no longer be the
independent accountants of Chefs International, Inc. We have read Chefs
International Inc.'s statements included under Item 4 of its Form 8-K for
October 2, 2000 and we agree with such statements.
/s/ Edward Isaacs & Company LLP
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Edward Isaacs & Company LLP
New York, New York
October 6, 2000
