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) January 11, 2001. =
Andersen Group,
Inc. (Exact name of registrant as specified in its charter)
Delaware 0-1460 =
06-0659863
(State or other Jurisdiction Commission (IRS =
Employer
of Incorporation) File Number) =
Identification
=
No.)
=20
515 Madison Avenue, Suite 2600, New York, NY 10022
(Address of Principal Executive Offices)
Registrant's telephone number, including area code (212) =
826-8942
(Former name of former address, if changed since last report.)
Item 4. Changes in Registrant's Certifying Accountant.
(a ) The Company's independent auditors, Deloitte & Touche LLP, =
City Place,
Hartford, CT 06103, were dismissed by the Company on January 11, 2001.
During the past two fiscal years, Deloitte & Touche LLP =
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 Deloitte & Touche LLP 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 29, 2000, there have been no disagreements with Deloitte & =
Touche LLP
on any matter of accounting principles or procedures, financial =
statement
disclosures or auditing scope or procedures.
(b) Effective January 11, 2001, upon the recommendation of =
the Audit
Committee of the Company's Board of Directors, the =
firm of
PricewaterhouseCoopers LLP, 100 Pearl Street, 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,
2001. During the past two fiscal years the Company has not =
consulted with
PricewaterhouseCoopers LLP 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
PricewaterhouseCoopers LLP that was an important factor in reaching a =
decision
as to an accountant, auditor or financial reporting issue.
PricewaterhouseCoopers LLP was not consulted on any matter, which =
would be
viewed as being the subject of a disagreement or a reportable event.
Item 7. Financial Statements and Exhibits.
(a) None
(b) None
(c) Exhibits - Exhibit 16 - Letter re: Change in Certifying Accountant
Exhibit 16
[Letterhead of Deloitte & Touche LLP appears here]
January 16, 2001
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of
Andersen Group, Inc. dated January 16, 2001.
Yours truly,
/s/ Deloitte & Touche LLP
SIGNATURES
=20
Pursuant to the requirements of the Securities Exchange Act of =
1934, the
Registrant has duty caused the report to be signed on its behalf =
by the
undersigned hereunto duly authorized.
Andersen Group, =
Inc.
(Registrant)
=20
Date: January 16, 2001 /s/ Andrew M. =
O'Shea
Andrew M. O'Shea
Chief Financial =
Officer
