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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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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) May 10, 1996
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Seiler Pollution Control Systems, Inc.
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(Exact Name of Registrant as Specified in Charter)
Delaware 0-22630 22-2448906
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
555 Metro Place North, Dublin, Ohio 43017
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code 614/791-3272
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(Former Name or Former Address, if Changed Since Last Report)
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Item 4. Changes in Registrant's Certifying Accountant.
Bederson & Company LLP, the Company's independent auditors for the
Company's fiscal years ended March 31, 1995 and 1994, resigned as the Company's
auditors on May 10, 1996. The report of Bederson & Company LLP on the Company's
financial statements for the fiscal years ended March 31, 1995 and 1994 did not
contain an adverse opinion or a disclaimer of opinion nor were the opinions
qualified or modified as to uncertainty, audit scope, or accounting principles.
During the Company's fiscal years ended March 31, 1996 and 1995 and the interim
period preceding the resignation of Bederson & Company LLP, there were no
disagreements between the Company and Bederson & Company LLP on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope procedure.
The Company on May 10, 1996 retained Schneider Downs & Co., Inc. as the
Company's independent auditors for the fiscal year ended March 31, 1996.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
C. Exhibits.
(16) Letter of Bederson & Company LLP
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SIGNATURES
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.
Seiler Pollution Control Systems, Inc.
Date: May 15, 1996 By: /s/ Alan B. Sarko
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Alan B. Sarko
Vice President
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EXHIBIT INDEX
Exhibit No. Description
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16 Letter of Bederson & Company LLP
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EXHIBIT 16
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Bederson & Company LLP
Certified Public Accountants
405 Northfield Avenue
West Orange, New Jersey 07052-3003
May 16, 1996
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Seiler Pollution Control Systems, Inc.
Form 8-K
Item 304(a)(3) of Regulation S-K
Sirs:
As former auditors of Seiler Pollution Control Systems, Inc.
("Seiler"), we submit this letter in accordance with the requirements of Item
304(a)(3) of Regulation S-K. Bederson & Company LLP agrees with the statements
made by Seiler in Item 4 to its Form 8-K reporting the change in auditors.
Very truly yours,
/s/ Bederson & Company LLP
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Bederson & Company LLP
