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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): November 17, 1999
INRAD, INC.
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(Exact name of registrant as specified in its charter)
New Jersey 0-11668 22-2003247
(State or other (Commission (I.R.S. Employer
Jurisdiction of incorporation) File Number) Identification #)
181 Legrand Avenue, Northvale, NJ 07647
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (201) 767-1910
Total number of sequentially numbered pages: 4
Exhibit index page number: 4
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ITEM 4 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANTS
(a) Previous Independent Accountants
i. On November 17, 1999, INRAD, Inc. dismissed Grant Thornton LLP as its
independent accountants.
ii. The reports of Grant Thornton LLP on the financial statements for the
past two fiscal years ended December 31 contained no adverse opinion or
disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principle, except that such
reports contained a separate paragraph regarding the uncertainty of
the Company to continue as a going concern.
iii. The Registrant's Board of Directors participated in and approved the
decision to change independent accountants.
iv. In connection with its audits for the two most recent fiscal years and
through November 17, 1999, there have been no disagreements with Grant
Thornton LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved, to the satisfaction of Grant Thornton
LLP would have caused them to make reference thereto in their report on
the financial statements for such years.
v. During the two most recent fiscal years and through November 17, 1999
there have been no reportable events (as defined in Regulation S-K Item
304(a)(1)(v))
vi. Grant Thornton LLP has furnished the Registrant with a letter
addressed to the SEC stating that it agrees with the above statements.
A copy of this letter is included as an exhibit to this Form 8-K Report.
b) New Independent Accountants
vii. The Registrant engaged Holtz Rubenstein LLP as its new independent
accountants as of November 28, 1999. During the two most recent fiscal
years and through November 28, 1999, the Registrant has not consulted
with Holtz Rubenstein LLP regarding either the application of
accounting principles to a specified transaction, either completed or
proposed; or the type of audit opinion that might be rendered on the
Registrant's financial statements, and neither a written report was
provided to the Registrant or oral advice was provided that Holtz
Rubenstein LLP concluded was an important factor considered by the
Registrant in reaching a decision as to the accounting, auditing or
financial reporting issue; or (ii) any matter that was either the
subject of a disagreement (as that term is defined in paragraph
304(a)(1)(iv) of Regulation S-K and the related instructions to
Regulation S-K) or a reportable event (as that term is defined in
paragraph 304(a)(1)(v) of Regulation S-K)
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SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
INRAD, INC.
By: /s/ Warren Ruderman
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Warren Ruderman, President/CEO
Date: December 1, 1999
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