ANDERSEN GROUP INC
8-K, 1997-12-30
DENTAL EQUIPMENT & SUPPLIES
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                           FORM 8-K.---CURRENT REPORT

                                  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 (Date of earliest event reported): December 23, 1997
                             
                              Andersen Group, Inc.
             (Exact name of registrant as specified in its charter)

Connecticut                            0-1460              06-0659863
(State or other jurisdiction          (Commission         (IRS Employer
         of incorporation)            File Number)         Identification No.)

         1280 Blue Hills Avenue, Bloomfield, CT            06002-1374
        (Address of principal executive offices)           (Zip Code)

Registrant's telephone number, including area code         860-242-0761

         (Former name or former address, if changed since last report.)



Item 4.  Changes in Registrant's Certifying Accountant

     (a) The Company's independent  auditors,  KPMG Peat Marwick, City Place II,
Hartford,  CT 06103,  were dismissed by the Company on December 23, 1997. 
     During the past two fiscal years,  KPMG Peat Marwick  rendered  unqualified
opinions with respect to the Company's consolidated financial statements for all
years  covered by reports  filed during that period.  The dismissal of KPMG Peat
Marwick was approved by the audit committee of the Company's Board of Directors.
     During  the past two  fiscal  years and during  the  interim  period  since
February 28, 1997,  there have been no  disagreements  with KPMG Peat Marwick on
any  matter  of  accounting   principles  or  procedures,   financial  statement
disclosures or auditing scope or procedures.

     (b)  Effective  December 23,  1997,  upon the  recommendation  of the Audit
Committee of the Company's  Board of  Directors,  the firm of Deloitte & Touche,
LLP, City Place,  Hartford,  CT 06103 was retained to perform an  examination on
and  render an opinion  with  respect to the  Company's  consolidated  financial
statements as of and for the year ending February 28, 1998.  During the past two
fiscal years the Company has not consulted with Deloitte & Touche  regarding the
application of accounting  principles or the type of audit opinion that might be
rendered on the Company's financial statements.  Furthermore,  no written report
or oral advice was provided by Deloitte & Touche that was an important factor in
reaching a decision as to an accountant,  auditor or financial  reporting issue.
Deloitte & Touche was not  consulted  on any  matter,  which  would be viewed as
being the subject of a disagreement or a reportable event.


                                   SIGNATURES

     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
Registrant  has duly  caused  the  report  to be  signed  on its  behalf  by the
undersigned hereunto duly authorized.




                                            Andersen Group, Inc.
                                            (Registrant)




Date: December 30, 1997                     /s/ Andrew M. O'Shea
      ---------------------                 --------------------
                                            Andrew M. O'Shea
                                            Treasurer
                                            (Principal Financial Officer)







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