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 (Date of earliest event reported):September 3, 1998
HEI, Inc.
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(Exact name of Registrant as specified in its charter)
Minnesota 0-10078 41-0944876
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(State or other (Commission (I.R.S.Employer
jurisdiction of File Number) Identification No.)
incorporation)
1495 Steiger Lake Lane, Victoria, MN 55386
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (612) 443-2500
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(Former name or former address, if changed since last report.)
Item 4. Changes in Registrant's Certifying Accountants
On September 3, 1998, PriceWaterhouseCoopers resigned as
independent accountants for the Registrant. During the two most recent years
and through the date of resignation, there were no disagreements with
PriceWaterhouseCoopers on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure.
PriceWaterhouseCoopers' report on the Registrant's consolidated financial
statements for any of the past two years did not contain an adverse opinion or
disclaimer of opinion, nor was it qualified or modified as to uncertainty,
audit scope or accounting principles.
SIGNATURE
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, thereto duly authorized.
HEI, INC.
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(Registrant)
By: /s/ Jerald H. Mortenson
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Jerald H. Mortenson
Chief Financial Officer
Date: September 11, 1998
EXHIBIT INDEX
Exhibit Number Description
16 Letter from former accountants.
EXHIBIT 16
[PriceWaterhouseCoopers letterhead]
September 11, 1998
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, DC 20549
Re: HEI, Inc.
Ladies and Gentlemen:
We have read the above-referenced Registrant's response to Item 4 -
Changes in Registrant's Certifying Accountants of its Current Report on Form
8-K dated September 3, 1998 and agree with the statements made therein insofar
as they relate to our firm.
Sincerely,
/s/ PriceWaterhouseCoopers
