U.S. 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 (Date of earliest event reported):May 18, 1998
NUMEX CORPORATION
- --------------------------------------------------------------------------------
(Exact Name of Registrant as Specified in Charter)
Delaware 0-9459 06-1034587
- --------------------------------------------------------------------------------
(State or Other Jurisdiction (Commission (I.R.S. Employer
of Incorporation ) File No.) Identification No.)
14115 S. Pontlavoy Ave., Santa Fe Springs, California 90670
- --------------------------------------------------------------------------------
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (562) 404-7176
Not applicable
(Former Name or Former Address, if Changed Since Last Report)
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant
The Board of Directors of Numex Corporation, a Delaware Corporation
(the "Company") has approved management's proposal to engage Stonefield
Josephson, Inc., as the Company's new independent public accountants, effective
May 18, 1998.
The report of the Company's prior accountants, Singer Lewak Greenbaum &
Goldstein LLP, on the financial statements of the Company for the fiscal years
ended March 31, 1995, March 31, 1996, and March 31, 1997, did not contain an
adverse opinion, disclaimer of opinion nor was it qualified or modified as to
audit, scope accounting principles or uncertainty, except that the accountants'
report included an explanatory paragraph relating to going concern
considerations for fiscal years ended March 31, 1995, 1996 and 1997.
There were no disagreements with Singer Lewak Greenbaum & Goldstein LLP
within the two most recent years, nor subsequently, 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 Singer
Lewak Greenbaum & Goldstein LLP would have cause it to make reference to the
subject matter of the disagreement in its reports.
Singer Lewak Greenbaum & Goldstein LLP did not, however, audit or
review the Company's financial statements for any period subsequent to the
fiscal year ended March 31, 1997.
Item 7. Financial Statements, Proforma Financial Information and Exhibits.
Exhibits
1. Letter dated May 20, 1998 from Singer Lewak Greenbaum & Goldstein LLP
confirming statements made in the Form 8-K (filed herewith).
2. Letter dated May 21, 1998 from Stonefield Josephson, Inc. confirming
statements made in this Form 8-K (filed herewith).
<PAGE>
SIGNATURE
Pursuant to the requirements of Securities Exchange Act of 1934, the
Company has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.
NUMEX CORPORATION
By /s/ Jack I. Salzberg
Jack I. Salzberg
President and Chairman of the Board
Dated: May 21, 1998
<PAGE>
Exhibit 1
(Singer Lewak Greenbaum & Goldstein LLP Letterhead)
May 20,1998
Securities and Exchange Commission
Washington, DC 20549
Re: Numex Corporation
File No. 0-9459
Dear Sir or Madam:
We have read Item 4 of the Form 8-K of Numex Corporation dated May 18, 1998, and
agree with the statements contained therein.
Very truly yours,
/s/ Singer Lewak Greenbaum & Goldstein LLP
SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
<PAGE>
Exhibit 2
(Stonefield Josephson, Inc. Letterhead)
May 21, 1998
Securities and Exchange Commission 450 - 5th Street, N.W.
Washington, D.C. 20549
Re: Numex Corporation
Dear Sirs:
Stonefield Josephson has been engaged by Numex Corporation on May 18, 1998 as
its independent certified public accountants. We do not have any clarification
or corrections regarding item 4 of the form 8K of Numex Corporation dated May
18, 1998.
/s/ Stonefield Josephson, Inc.
CERTIFIED PUBLIC ACCOUNTANTS