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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
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Date of Report (Date of earliest event reported) August 5, 1999
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PICO PRODUCTS, INC.
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(Exact name of Registrant as specified in its charter)
NEW YORK 1-8342 15-0624701
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
12500 Foothill Boulevard, Lakeview Terrace, CA 91342
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (818) 897-0028
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(N/A)
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(Former name or former address, if changed since last report)
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FORM 8-K CURRENT REPORT:
Item 4. Changes in Registrant's Certifying Accountant
On August 5, 1999 Pico Products, Inc. (the "Company") received notification
from Deloitte Touche LLP ("D & T") that the client - auditor relationship
between the Company and D & T had ceased.
D & T has declined to perform the audit of the Company's financial statements
for the year ended July 31, 1999 and has resigned, effective August 5, 1999.
For the year ended July 31, 1998 D & T had issued a modified auditor's report
with respect to the ability of the Company to continue as a going-concern.
For the last two fiscal years there have been no disagreements with D & T
that would have caused it to make reference to the subject matter of the
disagreement(s) or other reportable events in connection with its report.
The Company has fully authorized D & T to respond fully to inquiries of the
successor accountant at such time one is engaged.
Item 7. Financial Statements and Exhibits.
Exhibit 16. Letter re: change in certifying accountant.
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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 hereunto duly authorized.
PICO PRODUCTS, INC.
REGISTRANT
Date: August 16, 1999 /s/ Mike Gavigan
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Chief Financial Officer
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Exhibit 16
DELOITTE &
TOUCHE
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DELOITTE & TOUCHE LLP
1000 Wilshire Boulevard Tel: (213) 688-0800
Los Angeles, California 90017-2472 Fax: (213) 688-0100
August 13, 1999
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of Pico
Products, Inc. dated August 9, 1999.
Yours truly,
/s/Deloitte & touche LLP
