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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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Form 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
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Date of Report (Date of earliest event reported): March 3, 1998
Datametrics Corporation
(Exact name of registrant as specified in its charter)
Delaware 0-8567 95-3545701
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(State or other (Commission (IRS Employer
Jurisdiction of File Number) Identification No.)
incorporation)
26604 Agoura Road
Calabasas, California 91302
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(Address of principal (Zip code)
executive offices)
(818) 871-0300
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Registrant's telephone number, including area code
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Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
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c. Exhibits
16.1 Letter from Deloitte & Touche LLP regarding change in
certifying accountant.
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.
Datametrics Corporation
March 5, 1998 By /s/ Daniel P. Ginns
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Daniel P. Ginns
Chief Executive Officer
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EXHIBIT 16.1
[LETTERHEAD OF DELOITTE & TOUCHE LLP]
March 3, 1998
Securities & Exchange Commission
Mail Stop 9-5
450 5th Street NW
Washington, D.C. 20549
Dear Sirs/Madams:
We have read Item 4 of Form 8-K of Datametrics Corporation dated February 25,
1998 and have the following comments:
. We agree with the statements contained Paragraphs (a)(1)(i); (a)(1)(iv);
(a)(1)(v); and (a)(3).
. With respect to the statements contained in paragraph (a)(1)(ii), the report
of Deloitte & Touche LLP ("D&T") on the Registrant's financial statements
for the fiscal year ended October 26, 1997 was modified due to a departure
from generally accepted accounting principles with respect to the
classification of certain spare and repair parts inventories as current
assets. D&T's report also included an emphasis paragraph concerning the
Registrant's ability to continue as a going concern.
. We have no basis to agree or disagree with the statements contained in
paragraph (a)(1)(iii). Such recommendation had not been communicated to D&T
prior to or at the time of D&T's resignation.
Yours truly,
/s/ Deloitte & Touche LLP