UNITED STATES 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: July 31, 1997
(Date of earliest event reported)
Allen Organ Company
(Exact name of registrant as specified in its charter)
Pennsylvania 0-275 23-1263194
(State of Incorporation) (Commission (IRS Employer
File Number) Identification No.)
150 Locust Street, P.O. Box 36, Macungie, Pennsylvania 18062-0036
(Address of principal executive offices) (Zip Code)
(610) 966-2200
(Registrants telephone number, including area code)
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ITEM 4. Changes in Registrant's Certifying Accountant.
a. Effective July 31, 1997 , Allen Organ Company (Allen)
dismissed its prior certifying accountants, Concannon,
Gallagher, Miller and Co., P.C. (CGM& Co) and retained as
its new certifying accountants, KPMG Peat Marwick LLP. CGM
& Co.'s report on Allen's consolidated financial statements
during the two most recent fiscal years and all subsequent
interim periods preceding the date hereof contained no
adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty, auditing scope or
accounting principles. The decision was approved by the
Audit Committee of the Board of Directors.
There were no disagreements with CGM & Co. on any
matter of accounting principle or practice, financial
statement disclosure, or auditing scope of procedure
during the last two fiscal years and subsequent interim
periods preceding the dismissal.
None of the "reportable events" described in Item 304
(a) (1) (v) occurred with respect to Allen within the
last two fiscal years and the subsequent interim
periods to the date hereof.
b. Effective July 31, 1997, Allen engaged KPMG Peat
Marwick LLP as its principal accountants. During the
last two fiscal years and the subsequent interim period
to the date hereof, Allen did not consult KPMG Peat
Marwick LLP regarding any of the matters or events set
forth in Item 304 (a)(2)(i) and (ii) of Regulation S-K.
ITEM 7. Exhibits
1. Letter from Concannon, Gallagher, Miller & Co., P.C. to
the Securities and Exchange Commission dated July 31, 1997.
SIGNATURES
Pursuant to the requirements of the Securities and
Exchange Act of 1934, the registrant has duly caused this
report to be signed on its behalf by the undersigned
hereunto duly authorized.
Allen Organ Company
Date: July 31, 1997 STEVEN MARKOWITZ
Steven Markowitz,
President and
Chief Executive Officer
CONCANNON, GALLAGHER, MILLER & COMPANY, P.C.
CERTIFIED PUBLIC ACCOUNTANTS
Michael J. Gallagher, CPA
Michael R. Miller, CPA
William C. Mason, CPA
Dale E. Grate, CPA
E. Barry Hetzel, CPA
Edward J. Quigley, Jr., CPA
John G. Estock, CPA
Howard D. Gneiding, CPA
Robert A. Oster, CPA
Robert E. Vitale, CPA
John F. Sharkey, Jr., CPA
Victor J. Meyer, CPA
David C. Gehringer, CPA
Gerard D. Stanus, CPA
Robert M. Caster, CPA
July 31, 1997
Securities and Exchange Commission
Washington, D.C. 20549
Gentlemen:
We were previously certifying accountants for Allen Organ Company and
under the date of January 31, 1997, we reported on the consolidated
financial statements of Allen Organ Company and subsidiaries as of and for
the years ended December 31, 1996 and 1995. On July 31, 1997, our
appointment as certifying accountants was terminated. We have read Allen
Organ Company's statements included under Item 4 of its Form 8-K dated
July 31, 1997, and we agree with such statements, except that we are not
in a position to agree or disagree with Allen Organ Company's statements
that the decision to change accountants was approved by the Audit Committee
of the Board of Directors, that KPMG Peat Marwick was retained as its new
certifying accountants or that during the last two fiscal years and the
subsequent interim period to the date hereof, Allen did not consult KPMG
Peat Marwick regarding any of the matters or events set forth in Item
304 (a)(2)(i) and (ii) of Regulation S-K.
Very truly yours,
CONCANNON, GALLAGHER, MILLER AND COMPANY, P.C.
Concannon, Gallagher, Miller and Company, P.C.
Member of AICPA Division for CPA Firms SEC and Private Companies Practice
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