ROBINSON NUGENT INC
8-K, 1997-05-01
ELECTRONIC CONNECTORS
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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) May 1, 1997, (April 25,
1997)
                                  =========================

                                Robinson Nugent, Inc.
==========================================================
          (Exact name of registrant as specified in its charter)

     Indiana                  0-9010              35-0957603
===========================================================
(State or other jurisdiction            (Commission         (IRS Employer
       of incorporation)                File Number)
Identification No.)

800 East Eighth Street, New Albany, Indiana       47151-1208
===========================================================
(Address of principal executive offices)               (Zip Code)

Registrant's telephone number, including area code          (812) 945-0211
                                   =====================


                         Not applicable
===========================================================
       (Former name or former address, if changed since last report)










<PAGE> 2

ITEM 1.   CHANGES IN CONTROL OF REGISTRANT

          Not applicable

ITEM 2.   ACQUISITION OR DISPOSITION OF ASSETS.

          Not applicable.

ITEM 3.   BANKRUPTCY OR RECEIVERSHIP.

          Not applicable.

ITEM 4.   CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

          On April 25,1997, Robinson Nugent, Inc. (the "Company") advised
Coopers & Lybrand L.L.P. ("Coopers") that the Company was discontinuing
Coopers' services as the Company's independent accountants at the
completion of Coopers' report for the year ending June 30, 1997.  The
Company has engaged Deloitte & Touche L.L.P. ("Deloitte") as the Company's
independent accountants for the subsequent year.  The decision to
discontinue the services of Coopers and to engage Deloitte was recommended
by the Audit Committee and approved by the Board of Directors.

          Coopers' reports on the financial statements of the Company for
the past two years did not contain any adverse opinion or disclaimer of
opinion, nor were the reports qualified as to uncertainty, audit scope or
accounting principles.  There were no disagreements between the Company and
Coopers during the past two years and subsequent interim periods preceding
such dismissal on any matter of accounting principles or practices,
financial statement disclosure, or audit scope or procedure, which
disagreement(s), if not resolved to the satisfaction of Coopers, would have
caused it to make a reference to the subject matter of the disagreement(s)
in connection with its reports.

ITEM 5.   OTHER EVENTS.

          Not applicable.

ITEM 6.   RESIGNATIONS OF REGISTRANT'S DIRECTORS.

          Not applicable.

<PAGE> 3

ITEM 7.   FINANCIAL STATEMENTS AND EXHIBITS.

          (a)  Financial statements of business acquired.

               Not applicable.

          (b)  Pro forma financial information.

               Not applicable.

          (c)  Exhibits.

               16.  Letter from Coopers & Lybrand L.L.P. dated May 1, 1997.

ITEM 8.   CHANGE IN FISCAL YEAR.

          Not applicable.

ITEM 9.   SALES OF EQUITY SECURITIES PURSUANT TO REGULATIONS.

          Not applicable.

                                 SIGNATURE

     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.


                              ROBINSON NUGENT, INC.
                              (Registrant)


Date:     May 1, 1997              By:  / s / ROBERT L. KNABEL
     ================              ===========================
                              Robert L. Knabel
                              Vice President, Treasurer and
                              Chief Financial Officer


<PAGE> 4

                                 form 8-k
                                     
                             index to exhibits

Exhibit Number
  Assigned in
Regulation S-K
     Item 601                           Description of Exhibit
============                        ================
  (1)                Not applicable.

  (2)                Not applicable.

   (4)               4.1  Specimen certificate for Common Shares,
                          without par value.  (Incorporated by
                          reference to Exhibit 4 to Form S-1
                          Registration Statement No. 2-62521.)

                     4.2  Rights Agreement dated April 21, 1988
                          between Robinson Nugent, Inc. and Bank
                          One, Indianapolis, NA.  (Incorporated
                          by reference to Exhibit I to Form 8-A
                          Registration Statement dated May 2, 1988.)

                     4.3  Amendment No. 1 to Rights Agreement dated
                          September 26, 1991.  (Incorporated by
                          reference to Exhibit 4.3 to Form 10-K
                          Report for year ended June 30, 1991.)

                     4.4  Amendment No. 2 to Rights Agreement dated
                          June 11, 1992.  (Incorporated by reference
                          to Exhibit 4.4 to Form 8-K Current Report
                          dated July 6, 1992.)

 (16)               16.01 Letter from Coopers & Lybrand L.L.P.
                          dated May 1, 1997.

 (17)                Not applicable.

 (20)                Not applicable.

 (23)                Not applicable.

 (24)                Not applicable.

 (27)                Not applicable.

 (99)                Not applicable.



<PAGE 5>


                                             Exhibit 16.01




May 1, 1997


Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C.  20548

Gentlemen:

We have read the statements made by Robinson Nugent, Inc. (copy attached),
which we understand will be filed with the Commission, pursuant to Item 4
of Form 8-K, as part of the Company's Form 8-K report for the month of May
1997.  We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,



Coopers & Lybrand L.L.P.

WGD:slm
<PAGE 6>

                                             Exhibit 16.01 - Page 2



ITEM 4.   CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
          On April 25,1997, Robinson Nugent, Inc. (the "Company") advised
Coopers & Lybrand L.L.P. ("Coopers") that the Company was discontinuing
Coopers' services as the Company's independent accountants at the
completion of Coopers' report for the year ending June 30, 1997.  The
Company has engaged Deloitte & Touche L.L.P. ("Deloitte") as the Company's
independent accountants for the subsequent year.  The decision to
discontinue the services of Coopers and to engage Deloitte was recommended
by the Audit Committee and approved by the Board of Directors.

          Coopers' reports on the financial statements of the Company for
the past two years did not contain any adverse opinion or disclaimer of
opinion, nor were the reports qualified as to uncertainty, audit scope or
accounting principles.  There were no disagreements between the Company and
Coopers during the past two years and subsequent interim periods preceding
such dismissal on any matter of accounting principles or practices,
financial statement disclosure, or audit scope or procedure, which
disagreement(s), if not resolved to the satisfaction of Coopers, would have
caused it to make a reference to the subject matter of the disagreement(s)
in connection with its reports.






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