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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Act of 1934
Date of Report (Date of earliest event reported): August 27, 1997
KEWAUNEE SCIENTIFIC CORPORATION
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Delaware 0-5286 38-0715562
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(State or other (Commission (IRS Employer
jurisdiction of File No.) Identification No.
incorporation)
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2700 West Front Street, Statesville, North Carolina 28677-2927
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(Address of principal executive offices)
(704) 871-7202
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(Registrant's telephone number, including area code)
Not applicable
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(Former name or former address, if changes since last report)
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Item 4. Changes in Registrant's Certifying Accountants.
Kewaunee Scientific Corporation (the "Company") has engaged the firm of
Price Waterhouse L.L.P. as its new independent accountants. The decision to hire
new independent accountants was approved on August 27, 1997 by the Company's
Board of Directors, at the recommendation of the Audit Committee of the Board of
Directors. Previously, Deloitte & Touche LLP served as the independent
accountants for the Company. Price Waterhouse L.L.P. will complete the audit for
the fiscal year ended April 30, 1998.
In connection with the audits of the two fiscal years ended April 30, 1996
and 1997 and the subsequent interim period, there were no disagreements with
Deloitte & Touche LLP on any matter of accounting principles or practices,
financial statement disclosure, or audit scope or procedures, which
disagreements if not resolved to their satisfaction would have caused them to
make reference in connection with their opinion to the subject matter of the
disagreement.
In accordance with Item 304(a)(1)(v) of Regulation S-K, during the two most
recent fiscal years and the subsequent interim period, the Company has not been
advised by Deloitte & Touche LLP of any of the reportable events listed in Item
304(a)(1)(v)(A) through (D) and during such period the Company has not consulted
with Price Waterhouse L.L.P. regarding any matter referenced under Item
304(a)(2) of Regulation S-K.
The audit reports of Deloitte & Touche LLP on the consolidated financial
statements of the Company of and for the fiscal years ended April 30, 1996 and
1997 did not contain any adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope, or accounting principles.
The Company has requested that Deloitte & Touche LLP furnish it with a
letter, addressed to the Securities and Exchange Commission (the "Commission"),
stating whether it agrees with the statements made by the Company in response to
this Item 4 and, if not, stating the respects in which it does not agree. A copy
of Deloitte & Touche LLP's letter to the Commission is attached as Exhibit 16 to
this Report on Form 8-K.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(c) Exhibits.
16. Letter from Deloitte & Touche LLP.
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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 hereunto duly authorized.
Dated: August 27, 1997
KEWAUNEE SCIENTIFIC CORPORATION
By: /s/ D. Michael Parker
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D. Michael Parker
Vice President-Finance, Chief Financial
Officer, Treasurer and Secretary
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Exhibit 16
August 27, 1997
Securities and Exchange Commission
Mail Stop 9-5
450th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madam:
We have read and agree with the comments in Item 4 of Form 8-K of Kewaunee
Scientific Corporation dated August 27, 1997, except that we have no knowledge
of whether the Company has consulted with Price Waterhouse L.L.P. regarding any
matter referenced under Item 304(a)(2) of Regulation S-K.
Yours truly,
/s/ DELOITTE & TOUCHE LLP
