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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report: October 11, 1999
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AM COMMUNICATIONS, INC.
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(Exact Name of Registrant as Specified in its Charter)
Delaware 0-9856 23-1922958
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(State or other jurisdiction (Commission File No.) I.R.S. Employer
of incorporation or Identification No.
organization)
100 Commerce Boulevard, Quakertown, PA 18951-2237
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(Address of Principal Executive Offices) Zip Code
Registrant's Telephone Number, Including Area Code: 215-538-8700
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Item 4: Changes in Registrant's Certifying Accountant.
KPMG LLP was previously the independent certified public accountant
engaged by the Registrant as its principal accountant to audit the
Registrant's financial statements. On October 11, 1999, such firm resigned. The
decision to change accountants was not recommended by the Registrant's Board of
Directors or Audit Committee.
The former accountant's reports on the Registrant's financial
statements for the two fiscal years ended April 3, 1999 did not contain an
adverse opinion or a disclaimer of opinion, nor was either report qualified as
to uncertainty, audit scope or accounting principles. During the Registrant's
two most recent fiscal years and subsequent interim periods, there were no
disagreements with the former accountant 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 the former
accountant, would have caused them to make reference to the subject matter of
the disagreements in connection with their opinions.
Item 7: Financial Statements and Exhibits.
Exhibit 16.1: Letter of KPMG LLP.
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.
AM COMMUNICATIONS, INC.
(Registrant)
Date: October 11, 1999 By: /s/ Keith D. Schneck
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Keith D. Schneck
President
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KPMG
4905 Tilghman Street Telephone 610-391-6380
Allentown, PA 18104 Fax 610-398-2045
October 11, 1999
Mr. Keith D. Schneck
President and CEO
AM Communications, Inc.
100 Commerce Boulevard
Quakertown, PA 18951-2237
Dear Mr. Schneck:
This is to confirm that the client-auditor relationship between AM
Communications, Inc. and KPMG LLP has ceased.
Very truly yours,
KPMG LLP
cc: Chief Accountant
Securities and Exchange Commission
