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
Date of Report (Date of earliest event reported): May 1, 1995
CADE INDUSTRIES, INC.
(Exact name of registrant as specified in its charter)
Wisconsin 0-12808 39-1371038
(State or other jurisdiction of (Commission (I.R.S.
incorporation or organization) File No.) Employer
I.D. No.)
5640 Enterprise Drive, Lansing, Michigan 48911
(Address of principal executive offices) (Zip Code)
Registrant's telephone no. including area code (517) 394-1333
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Item 4. Changes in Registrant's Certifying Accountant.
Effective May 1, 1995, the Registrant dismissed Ernst & Young, LLP,
which previously was engaged as the principal accountant to audit
the Registrant's financial statements. The reports of Ernst &
Young, LLP on the financial statements of the Registrant during the
past two years did not contain any adverse opinion or a disclaimer
of opinion, and were not qualified or modified as to uncertainty,
audit scope or accounting principles.
The decision to change independent accountants was recommended and
approved by the Audit Committee of the Registrant's Board of
Directors.
During the Registrant's two most recent fiscal years and the
subsequent interim period ending May 1, 1995, there have
not been any disagreements with Ernst & Young, LLP on any matter of
accounting principles or practices, financial statement disclosure,
or auditing scope or procedure, which disagreements, if not
resolved to the satisfaction of Ernst & Young, LLP, would have
caused it to make a reference to the subject matter of the
disagreements in connection with its reports.
Effective May 2, 1995, the Registrant engaged Deloitte & Touche LLP
as its principal accountant to audit the Registrant's financial
statements.
Item 7. Financial Statements and Exhibits.
The following exhibit is filed herewith:
Exhibit 16.1 Letter from Ernst & Young, LLP
(former independent accountants)
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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.
CADE INDUSTRIES, INC.
Date: May 31, 1995 By /s/Richard A. Lund
---------------------
Richard A. Lund,
President
Cade Industries, Inc.
Exhibit Index
to
Amendment No. 1 to
Current Report on Form 8-K/A dated May 1, 1995
Exhibit Incorporated Herein Filed
Number Description by Reference To: Herewith
16.1 Letter from Ernst & X
Young, LLP (former
independent accountants)
[ERNST & YOUNG LLP letterhead]
EXHIBIT 16.1 to FORM 8-K/A
May 31, 1995
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K/A dated May 1, 1995, and signed May
31, 1995, of Cade Industries, Inc. and are in agreement with the
statements contained in the first and third paragraphs therein. We
have no basis to agree or disagree with other statements of the
registrant contained therein.
Very truly yours,
/s/ Ernst & Young LLP
