<PAGE>
<PAGE>
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-KA
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) : July 17, 1998
RADYNE CORP.
(Exact name of registrant as specified in its charter)
<TABLE>
<CAPTION>
New York 0-11685-NY 11-2569467
- --------------------------- ---------------- ----------------
<S> <C> <C>
State or other jurisdiction (Commission File (IRS Employer
of incorporation) Number) Identification No.)
5225 S. 37th Street, Phoenix, Arizona 85040
- --------------------------------------------------------------------------------
(Address of principal executive offices) (Zip Code)
</TABLE>
Registrant's telephone number, including area code (602) 437-9620
<PAGE>
<PAGE>
Item 1. Inapplicable.
Item 2. Inapplicable.
Item 3. Inapplicable.
Item 4. Changes in Registrant's Certifying Accountant.
On July 17, 1998 the Registrant engaged KPMG Peat Marwick LLP as
its principal independent accountant to audit its financial statements and
terminated its engagement of Deloitte & Touche LLP. This change was recommended
by the audit committee, and approved by the Board of Directors, of the
Registrant.
The Registrant's Board of Directors concluded that the retention
of KPMG Peat Marwick, which is the principal accounting firm for the controlling
beneficial owner of the Registrant's common stock, Singapore Technologies Pte
Ltd ("STPL"), would be the most prudent course of action. Although the
Registrant's relationship with Deloitte & Touche has been extremely
satisfactory, the Board believes that this step will enable the Registrant to
share in the advantages of scale inherent in its status as a member of the STPL
group.
Deloitte & Touche's reports on the Registrant's financial
statements for the past two fiscal years have contained neither an adverse
opinion, a disclaimer of opinion nor a qualification or modification as to
uncertainty, audit scope or accounting principles. There has been no
disagreement, during or subsequent to the Registrant's past two fiscal years,
between the Registrant and Deloitte & Touche on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure, which disagreement, if not resolved to their satisfaction, would have
caused Deloitte & Touche to make reference to the subject matter of such
disagreement in connection with its report.
Item 5. Inapplicable.
Item 6. Inapplicable.
Item 7. Financial Statements and Exhibits.
(a) Inapplicable.
(b) Inapplicable.
(c) Exhibit Description
16 Letter regarding change in
certifying accountant
<PAGE>
<PAGE>
Item 8. Inapplicable.
Item 9. Inapplicable.
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 hereunto duly authorized.
Dated: July 30, 1998
RADYNE CORP.
------------------------------
(Registrant)
By: /s/ Garry D. Kline
-----------------------------
Name: Garry D. Kline
Title: Vice President, Finance
<PAGE>
<PAGE>
Exhibit 16
Letter re change in certifying accountant
DELOITTE & TOUCHE LLP
SUITE 1200
2901 NORTH CENTRAL AVENUE
PHOENIX, ARIZONA 85012-2799
July 28, 1998
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madam:
We have read and agree with the comments in Item 4 of Form 8-K of Radyne Corp.
dated July 17, 1998, except for the first and second paragraphs, as to which we
have no basis to agree or disagree.
Your truly,
/s/ Deloitte & Touche LLP
