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
April 16, 1997 (April 11, 1997)
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Date of Report (Date of earliest event reported)
MERRIMAC INDUSTRIES, INC.
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(Exact name of registrant as specified in its charter)
New Jersey 0-11201 22-1642321
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
41 Fairfield Place, West Caldwell, New Jersey 07006-6287
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (201) 575-1300
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INFORMATION TO BE INCLUDED IN THE REPORT
Item 4. Changes in Registrant's Certifying Accountant.
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(a)(1)(i) The Registrant dismissed the accounting firm of J. H.
Cohn LLP, formerly J. H. Cohn & Company ("J. H. Cohn"), on April 11, 1997. J.
H. Cohn was previously engaged as the principal accountant to audit the
Registrant's financial statements.
(ii) There have been no adverse opinions, disclaimers of
opinion or modifications as to uncertainty, audit scope or accounting
principles regarding the reports of J. H. Cohn on the Registrant's financial
statements within the two most recent fiscal years or the subsequent interim
period.
(iii) The decision to change accountants was recommended by
the Audit Committee of the Board of Directors of the Registrant and was
approved by the Board of Directors of the Registrant.
(iv) There were no disagreements with J. H. Cohn on any
matter of accounting principles or practices, financial statement disclosure or
auditing scope or procedure within the two most recent fiscal years and the
subsequent interim period preceding J. H. Cohn's dismissal.
(b) The Registrant engaged the accounting firm of Arthur Andersen LLP
on April 11, 1997, as the principal accountants to audit the Registrant's
financial statements.
(c) The Registrant has furnished J. H. Cohn with the disclosures the
Registrant is making in this Form 8-K and has requested J. H. Cohn to furnish
the Registrant with a letter addressed to the Securities and Exchange Commission
(the "SEC") stating whether J. H. Cohn agrees with the statements made by the
Registrant above, and if not, stating the respects in which it does not agree.
Such letter is filed as an exhibit in this Form 8-K.
Item 7. Exhibits.
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(c) Exhibits.
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16. Letter from J. H. Cohn LLP to SEC regarding Form 8-K
statements.
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SIGNATURE
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Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this Current Report to be signed on its
behalf by the undersigned thereunto duly authorized.
MERRIMAC INDUSTRIES, INC.
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(Registrant)
By /s/ Robert V. Condon
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Robert V. Condon
Vice President, Finance and
Chief Financial Officer;
Secretary and Treasurer
Date: April 16, 1997
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EXHIBIT INDEX
Sequentially
Exhibit Numbered Page
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16. Letter from J. H. Cohn LLP to SEC
regarding Form 8-K Statements.
Exhibit 16
April 15, 1997
Securities and Exchange Commission
450 Fifth Street
Washington, D.C. 20549
Re: Merrimac Industries, Inc.
(File No. 0-11201)
Gentlemen:
We were previously the principal accountants for Merrimac Industries,
Inc. (the "Company") and on March 21, 1997 we reported on the consolidated
financial statements of the Company as of December 28, 1996 and December 30,
1995 and for each of the three years in the period ended December 28, 1996. On
April 11, 1997 we were informed that we were dismissed as the principal
accountants for the Company. We have read the Company's statements included
pursuant to Item 4 in its Form 8-K Current Report dated April 17, 1997. At the
request of the Company, we hereby state that we agree with the statements
included in Item 4(a)(1)(i), (ii) and (iv) that relate to our firm.
Very truly yours,
J. H. COHN LLP
