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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) September 16, 1994
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Lazare Kaplan International 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)
1-7848 13-2728690
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(Commission File Number) (IRS Employer Identification No.)
529 Fifth Avenue, New York, New York 10017
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code 212-972-9700
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(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant
On September 16, 1994, Deloitte & Touche LLP was dismissed as the
Registrant's independent certified public accountants and Ernst & Young LLP
was appointed in replacement thereof to serve as the Registrant's independent
certified public accountants, effective as of September 16, 1994, for the
balance of the Registrant's fiscal year ending May 31, 1995. In connection
with the audits of the two most recent fiscal years of the Registrant and all
subsequent interim periods preceding such dismissal, there was no disagreement
between the Registrant and 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 them to make reference thereto in their report
on the financial statements for such periods. The reports of Deloitte & Touche
LLP for such periods did not contain an adverse opinion or disclaimer of
opinion nor were they qualified as to uncertainty, audit scope, or accounting
principles. The decision to dismiss Deloitte & Touche LLP and to appoint Ernst
& Young LLP as the Registrant's independent certified public accountants was
unanimously approved by the Audit Committee of the Board of Directors of the
Registrant.
Item 7. Financial Statements and Exhibits
(c) Exhibits
Exhibit 16 - Letter of Deloitte & Touche LLP
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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 thereunto duly authorized.
LAZARE KAPLAN INTERNATIONAL INC.
BY: (s) Sheldon L. Ginsberg
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Sheldon L. Ginsberg
Vice President and
Chief Financial Officer
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September 21, 1994
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 Form 8-K of
Lazare Kaplan International Inc. dated September 16, 1994.
Yours truly,
[DELOITTE & TOUCHE LLP Signature]
