U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K
PURSUANT TO SECTION 13 OR 15 (D) OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): March 10, 1999
CROWELL & CO., INC.
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(Exact name of registrant as specified in its charter)
GEORGIA 0-7765 58-1021933
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(State or other jurisdiction of (Commission (I.R.S. Employer
incorporation) File Number) Identification No.)
610 INDUSTRIAL PARK BOULEVARD, EVANS, GA 30809
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(Address of Principal executive offices) (Zip Code)
Registrant's telephone number including area code: (706) 855-1099
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CROWELL & CO., INC.
INDEX
PAGE
ITEM 4 Changes in Registrant's Certifying Accountant..................... 3
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CROWELL & CO., INC.
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On March 10, 1999, Crowell & Co., Inc. ("Crowell"), engaged Elliott, Davis &
Company, L.L.P., to serve as independent auditors.
There were no disagreements with the Company's prior independent auditors,
Cherry, Bekaert, & Holland, L.L.P., within the two-year period ended December
31, 1998 and the interim period of January 1, 1999 through March 10, 1999, on
matters of accounting principles or practices, financial statement disclosure,
or auditing scope of procedure.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act, the registrant
has duly caused this report to be signed on its behalf by the undersigned,
hereunto duly authorized.
CROWELL & CO., INC.
DATE March 10, 1999 /s/ Mark L. Gilliam
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Mark L. Gilliam as Vice President on
Behalf of the registrant and as Chief
Financial Officer
Cherry
Bekaert &
Holland
[LOGO]
March 17, 1999
Securities and Exchange Commission
Washington, DC 20549
Ladies and Gentlemen:
We were previously principal accountants for Crowell & Co., Inc. and
subsidiaries (the Company), and under the date of August 21, 1998, we reported
on the consolidated financial statements of the Company as of and for the years
ended December 31, 1997 and 1996. On March 3, 1999, our appointment as principal
accountants was terminated. We have read the Company's statements included under
Item 4 of its Form 8-K dated March 10, 1999, and we agree with such statements
contained therein insofar as they relate to our Firm.
Very truly yours,
CHERRY, BEKAERT & HOLLAND, L.L.P.
Cherry, Bekaert & Holland, L.L.P.
1029 Greene Street (30901) o P.O. Box 2247 o Augusta, GA 30903
(706) 724-3557 o Fax (706) 724-1667
Offices Throughout The Southeast o Represented Internationally Through
Summit International Associates, Inc.
