COX TECHNOLOGIES INC
8-K, 2000-10-17
CRUDE PETROLEUM & NATURAL GAS
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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 EXCHANGE ACT OF 1934



       Date of report (date of earliest event reported): OCTOBER 10, 2000



                             COX TECHNOLOGIES, INC.
             (Exact Name of Registrant as Specified in its Charter)


         ARIZONA                      0-08006                    86-0220617
(State or Other Jurisdiction   (Commission File Number)        (IRS Employer
    of Incorporation)                                        Identification No.)


69 McADENVILLE ROAD, BELMONT, NORTH CAROLINA                       28012
  (Address of Principal Executive Offices)                       (Zip Code)


                                 (704) 825-8146
                          Registrant's Telephone Number
                               Including Area Code


                                       N/A
           Former Name or Former Address, if Changed Since Last Report
<PAGE>
                             COX TECHNOLOGIES, INC.


ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

     On October  10,  2000,  the  Registrant  dismissed  the firm of  Bedinger &
Company ("Bedinger") as the Registrant's principal independent accountant.  Also
on October  10,  2000,  the  Registrant  engaged  the firm of Cherry,  Bekaert &
Holland, L.L.P. to serve as its principal independent  accountant.  Such actions
were recommended and approved by the Board of Directors of the Registrant.

     The  report  of  Bedinger  on  the  Registrant's   consolidated   financial
statements for the fiscal years ended April 30, 2000 and 1999 did not contain an
adverse opinion or a disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope or accounting principles.

     In connection  with the audits of the two fiscal years ended April 30, 2000
and 1999, and during subsequent interim periods,  there were no disagreements on
any  matters  of  accounting   principles  or  practices,   financial  statement
disclosure,  or  auditing  scope or  procedures  which,  if not  resolved to the
satisfaction  of Bedinger,  would have caused  Bedinger to make reference to the
matter in its report.

     The  Registrant  has  provided  Bedinger  with  a copy  of the  disclosures
contained  herein  and has  requested  that  Bedinger  furnish  it with a letter
addressed to the Securities and Exchange  Commission  stating  whether or not it
agrees with the statements made by the Registrant herein. A copy of the Bedinger
letter,  dated  October  16,  2000,  is filed  as  Exhibit  16.1.  A copy of the
Registrant's letter, dated October 10, 2000, is filed as Exhibit 16.2.

ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS

     (c)  Exhibits

          16.1 Letter of Bedinger & Company to the Securities and Exchange
               Commission

          16.2 Letter of Registrant to Bedinger & Company

                                       2
<PAGE>
                                    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, thereto duly authorized.


                                             COX TECHNOLOGIES, INC.


Date: October 17, 2000                       By: /s/ Jack G. Mason
                                                ------------------------------
                                             Name: Jack G. Mason
                                             Title: Chief Financial Officer

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