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 1, 1997
Cramer, Inc.
Kansas 2-69336
(State of Incorporation) 48-0638707
(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
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Effective March 31, 1997, Cramer, Inc. (the Company) dismissed
Ernst & Young, LLP as its principal accountant.
Ernst & Young LLP audited the Company's financial statements for
the fiscal years ended December 31, 1996 and 1995. Its reports
on such financial statements appear in the Company's Annual
Reports on Form 10-KSB for the fiscal years ended December 31,
1996 and 1995, respectively.
Ernst & Young LLP's reports on the Company's financial statements
for 1996 and 1995 did not contain an adverse opinion or
disclaimer of opinion, nor were such reports modified as to
uncertainty, audit scope or accounting principles.
The decision to change auditors was ratified by the Board of
Directors. The Board of Directors serves as the Company's Audit
Committee.
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There were no disagreements between the Company and Ernst & Young
LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure.
The Company is in the process of establishing a relationship with
another accounting firm. A separate Form 8K will be filed at the
time an engagement letter is signed with respect to the audit of
the Company's financial statements for the year ending December
31, 1997.
ITEM 7. EXHIBITS.
Exhibit 16.1 - Letter on change in certifying accountant.
Exhibit 16.2 - Letter from Ernst & Young LLP to the Securities
Exchange Commission stating agreement with statements made by
issuer.
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 1, 1997 /s/ Gary A. Rubin
Gary A. Rubin
Vice President, Finance
April 1, 1997
Mr. Gary Rubin
Vice President Finance
Cramer, Inc.
625 Adams Street
Kansas City, Kansas 66105
Dear Mr. Rubin:
This is to confirm that the client-auditor relationship between Cramer, Inc.
(Commission File Number 2-69336) and Ernst & Young LLP has ceased.
Very truly yours,
/a/ Ernst & Young LLP
Ernst & Young LLP
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
April 1, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K dated April 1, 1997, of Cramer,
Inc. and are in agreement with the statements contained in the
second, third and fifth paragraphs on page 2 therein. We have no
basis to agree or disagree with other statements of the
registrant contained herein.
/s/ Ernst & Young LLP
Ernst & Young LLP
