SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
AMENDMENT TO REPORT
Amendment No. 1
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
(Date of Report (Date of earliest event reported)
February 12, 1999
Seiler Pollution Control Systems, Inc.
(Exact name of registrant as specified in charter)
Delaware 0-22630 22-2448906
(State or Other (Commission (IRS Employer
Jurisdiction of File Number) Identification
Incorporation) Number)
211 Blue Jay Drive, Columbus, Ohio 43235
(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code 614-846-9966
(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant.
The Registrant filed a Form 8-K with Date of Report of February 12,
1999 so as to indicate under Item 4 that there had been a change in the
Registrant's certifying accountant.
In accordance with Registrant's representations made in Item 4(a)(v) of such
Form 8-K, the Registrant herewith encloses by way of Exhibit 99.2 a copy of
Schneider Downs & Co., Inc.'s March 2, 1999 letter addressed to the SEC and
received by Company counsel on March 8, 1999.
<PAGE>
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.
/S/Alan B. Sarko
By Alan B. Sarko, Vice President
Date: March 8, 1999
<PAGE>
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.
By Alan B. Sarko, Vice President
Date: March 8, 1999
<PAGE>
EXHIBIT INDEX
Exhibit No. Description
99.2 Copy of Schneider Downs & Co., Inc. letter to the SEC dated
March 2, 1999
<PAGE>
ON LETTERHEAD
March 2, 1999
Securities and Exchange Commmission
Washington, D.C. 20549
Dear Sirs:
Re: Seiler Pollution Control Systems, Inc.
SEC File Number: 000-22630
Form: 8-K
Filing Date: February 23, 1999
Item 304(a)(3) of Regulation S-K states that the registrant shall request the
former accountant to furnish the registrant with a letter addressed to the
Commission stating whether it agrees with the statements made by the registrant
in response to this item and, if not, stating the respects in which it does not
agree.
Certain information has come to our attention regarding events or transactions
occurring subsequent to the date of our audit report on years ended March 31,
1998 and 1997. These events or transactions raise questions as to our continued
reliance on management's representations. We have attempted to obtain
clarification of management's representations through discussions with
management and a review of available financial information. No subsequent
financial information has been prepared to the best of our knowledge. Our
efforts on both fronts have been unsuccessful thus far.
These events and transactions include, but are not limited to, the closing of
Dottingen, Switzerland location and a possible impairment in the value of the
HTV Systems located there, the closing of the corporate headquarters located in
Dublin, Ohio and the future of U.S. and European operations, and the continued
involvement of Mr. Niklaus Seiler as a director of the Company and as owner of
Seiler, HT, a primary contractor of the HTV Systems.
<PAGE>
March 2, 1999
Securities and Exchange Commission
Page 2
Until such time as we can determine the impact, if any, on the audited financial
statements for the years ended March 31, 1998 and 1997 as a result of the above
events, or others that have not been disclosed to us, we are unable to state
that there are no disagreements between our firm and the registrant with respect
to any matter of accounting principles or practices, financial statement
disclosure, or auditing scope of procedure.
Very truly yours,
/Schneider Downs & Co., Inc./
Certified Public Accountants
