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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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): October 24, 1997
AMERICAN PRECISION INDUSTRIES INC.
(Exact name of registrant as specified in its charter)
Delaware 1-5601 16-1284388
(State or other jurisdiction (Commission File (I.R.S. Employer
of incorporation) Number) Identification No.)
2777 Walden Avenue, Buffalo, New York 14225
(Address of principal executive offices) (Zip code)
(716) 684-9700
(Registrant's telephone number, including area code)
Not applicable.
(Former name or former address, if changed since last report)
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Item 8. Change in Fiscal Year.
On October 24, 1997, the Board of Directors of American Precision
Industries Inc. (the "Registrant") voted to change the Registrant's fiscal year
end and the fiscal year ends of all its wholly-owned subsidiaries (to the
extent such fiscal years end on a date other than December 31) to December 31
effective December 31, 1997. A Form 10-K for the period from January 4, 1997
through December 31, 1997 will be filed by the Registrant with the Securities
and Exchange Commission within 90 days after December 31, 1997. Commencing in
fiscal year 1998 (January 1, 1998 through and including December 31, 1998) the
Registrant will report its financial results on a calendar quarter basis (i.e.
March 31, June 30, September 30 and year end December 31).
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
AMERICAN PRECISION INDUSTRIES INC.
By: /s/ Bruce McH. Kirchner
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Bruce McH. Kirchner
Vice President and
Chief Financial Officer
Date: October 28, 1997
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