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UNITED STATES
SECURITIES AND EXCHANAGE 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: December 22, 1998
ZONIC CORPORATION
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(Exact name of registrant as specified in its charter)
Ohio 0-12283 31-0791199
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(State or other jurisdiction of (Commission (I.R.S. Employer
incorporation or organization file number) Identification No.)
Park 50 TechneCenter, 50 W TechneCenter Drive, Milford, Ohio 45150
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(Address of principal executive offices)
Registrant's telephone number, including area code (513-248-1911)
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Item 4. Changes in Registrant's Certifying Accountant
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Effective December 17, 1998, the Board of Directors of Zonic
Corporation (the "Company"), dismissed its former auditor and selected
Clark, Schaefer, Hackett & Co., located in Cincinnati, Ohio as
the sole auditor for the Company for the fiscal year ending March 31, 1999.
Since November 11, 1991 Deloitte & Touche LLP ("Deloitte"), also located in
Cincinnati, Ohio acted as the Company's auditor. The decision to change
auditors was recommended by the Board of Directors based upon management's
belief that the Company could substantially reduce its accounting fees by
selecting a local rather than national accounting firm.
Deloitte's report on the financial statements of the Company has not
contained an adverse opinion or a disclaimer of opinion, and was not
qualified or modified as to uncertainty, audit scope, or accounting
principles, except that Deloitte's reports for the last six fiscal years
expressed uncertainty as to the Company's ability to continue as a going
concern. The Company has had no disagreements with Deloitte on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedures which, if not resolved to Deloitte's
satisfaction, would have caused it to make a reference to the subject
matter of the disagreement in connection with its audit report.
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Item 7. Financial Statements and Exhibits.
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(c) Exhibits Filed Herewith
(Page No.)
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Exhibit
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10.1 Letter of Deloitte & Touche
to be filed within 10 days
of this filing.
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.
ZONIC CORPORATION
By: /s/ James B. Webb, President
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Date: December 22, 1998
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