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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
AMENDMENT NO. 1 TO THE FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report: March 29, 1995
(Date of earliest event reported)
AEROFLEX INCORPORATED
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(Exact name of registrant as specified in its charter)
Delaware 0-2324 11-1974412
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(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification
incorporation) Number)
35 South Service Road, Plainview, New York 11803
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number including area code (516) 694-6700
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ARX, INC.
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(Former name of former address, if changed since last report.)
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Item 4. Changes in Registrant's Certifying Accountant
(a) On March 29, 1995, the Board of Directors determined to replace
Deloitte & Touche LLP, the Company's independent accountants for the fiscal
year ended June 30, 1994, with KPMG Peat Marwick LLP, which will be the
Company's independent accountants for its fiscal year ending June 30, 1995.
The decision to change independent accountants was recommended to the Board of
Directors by the Audit Committee of the Board of Directors.
(b) In connection with the audit for the Company's fiscal years ended
June 30, 1994 and 1993 and for the period from July 1, 1994 through March 29,
1995, there were no disagreements with Deloitte & Touche LLP on any matters of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure, which agreements, if not resolved to their satisfaction,
would have caused it to make a reference to the subject matter of the
disagreement in connection with its report.
(c) The report of Deloitte & Touche LLP for the years ended June 30,
1994 and 1993 do not contain an adverse opinion or a disclaimer of opinion, or
a qualification or modification as to uncertainty, audit scope or accounting
principles.
(d) The Company has not had any discussions nor received any written
reports or oral advice from KPMG Peat Marwick LLP during the two most recent
fiscal years and any subsequent interim period with respect to either the
application of accounting principles to a specified transaction, either
completed or proposed, or as to the type of audit opinion that might be
rendered on the Registrant's financial statements.
(e) Enclosed is a copy of a letter from Deloitte & Touche LLP as required
pursuant to Item 304(a)(3) of Regulation S-K.
Item 7: Financial Statements, Pro Forma Financial Information and Exhibits
(c) Exhibits
(16) Letter from Deloitte & Touche LLP referred to in Item 4 (e)
above.
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Signatures
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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.
AEROFLEX INCORPORATED
By: __________________________
Michael Gorin, President
Dated: April 18, 1995
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DELOITTE & TOUCHE LLP
Two Jericho Plaza
Jericho, New York 11753-1683
April 18, 1995
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth 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/A of
Aeroflex Incorporated dated March 29, 1995.
Yours truly,
/s/ Deloitte & Touche LLP
