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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) December 17, 1998
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SPECTRUM LABORATORIES, INC.
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(Exact name of Registrant as specified in its charter)
Delaware 0-9478 95-4718363
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(State or other jurisdiction of (Commission File Number) (IRS Employer
incorporation or organization) Identification No.)
23022 La Cadena Drive, Laguna Hills, California 92653
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (949) 581-3500
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Not Applicable
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(Former name or former address, if changed since last report)
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Item 7. Financial Statements and Exhibits.
c. Exhibits
The December 23, 1998 letter from Deloitte & Touche LLP, regarding Item 4
of Form 8K dated December 17, 1998, is attached as Exhibit 16.
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SIGNATURES
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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.
SPECTRUM LABORATORIES, INC.
Date: January 20, 1999 By: /s/ F. Jesus Martinez
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F. Jesus Martinez
President
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Exhibit 16
Deloitte &
Touche
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Deloitte & Touche LLP Telephone: (714) 436-7100
Suite 1200 Facsimile: (714) 436-7200
695 Town Center Drive
Costa Mesa, California 92626-1924
December 23, 1998
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read and agree with the comments in Item 4 of Form 8-K of Spectrum
Laboratories, Inc., dated December 17, 1998.
Yours truly,
/S/ Deloitte & Touche LLP
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Deloitte & Touche LLP
