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: April 21, 1997
Cramer, Inc.
Kansas 2-69336 48-0638707
(State of Incorporation) (Commission File Number) (IRS Employer
I.D. No.)
625 Adams Street, Kansas City, Kansas 66105
(Address of principal executive offices)
Registrant's telephone number, including area code: (913) 621-6700
<PAGE>
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Effective April 21, 1997, Cramer, Inc. (the Company) retained the
firm of Deloitte & Touche L.L.P. as its principal accountant.
During 1995, 1996 and 1997, the Company did not consult with
Deloitte & Touche L.L.P. regarding the application of accounting
principles or the type of audit opinion that Deloitte & Touche
L.L.P. might render on the Company's financial statements. There
were no disagreements between the Company and its former
accountants, Ernst & Young L.L.P.
The decision to retain Deloitte & Touche L.L.P. was ratified by
the Board of Directors. The Board of Directors serves as the
Company's Audit Committee.
ITEM 6. EXHIBITS.
Exhibit 16 - Letter on appointment of new 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 hereto duly authorized.
Cramer, Inc.
Date: April 21, 1997 /s/ Gary A. Rubin
Gary A. Rubin
Vice President, Finance
April 21, 1997
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street N.W.
Washington, D.C. 25049
Dear Sirs/Madam:
We have read Item 4 of Form 8-K of Cramer, Inc. dated April 21,
1997 and are in agreement with the statements contained in the
first paragraph and the first sentence in the second paragraph on
page 2 therein. We have no basis to agree or disagree with other
statements of the registrant contained therein.
/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
