SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Amendment No. 1 to
FORM 8-K
Current Report Pursuant
to Section 13 or 15(d) of the
Securities and Exchange Act of 1934
Date of report (Date of earliest event reported) June 22, 1998
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Arizona Instrument Corporation
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(Exact Name of Registrant as Specified in Its Charter)
Delaware
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(State or Other Jurisdiction of Incorporation)
0-12575 86-0410138
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(Commission File Number) (I.R.S. Employer Identification No.)
4114 East Wood Street, Phoenix, Arizona 85040-1941
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(Address of Principal Executive Offices) (Zip Code)
(602) 470-1414
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(Registrant's Telephone Number, Including Area Code)
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Item 4. Changes in Registrant's Certifying Accountant.
On June 22, 1998 Arizona Instrument Corporation (the "Registrant")
dismissed Deloitte & Touche LLP, which was previously engaged as the
Registrant's principal independent accountant to audit its financial statements.
Deloitte & Touche LLP's report on the Registrant's financial statements for
either of the past two years did not contain an adverse opinion or disclaimer of
opinion, and was not qualified or modified in any manner. The decision to change
accountants was recommended by the Registrant's Board of Directors. During the
Registrant's two most recent fiscal years, and the subsequent quarters preceding
such dismissal, there were no disagreements or reportable events with the former
accountant on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope of procedure.
On June 23, 1998, the Registrant engaged Toback CPAs as its new
principal independent accountant to audit its financial statements. During the
Registrant's two most recent fiscal years, the Registrant (or someone on its
behalf) did not consult with Toback CPAs regarding any of the matters set forth
in Item 304(a)(2) of Regulation S-K.
Item 7. Financial Statements and Exhibits.
(a) Financial statements of businesses acquired.
Not applicable.
(b) Pro forma financial information.
Not applicable.
(c) Exhibits
16.0 Correspondence from Deloitte & Touche LLP regarding
change in certifying accountant.*
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* Filed herewith
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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.
ARIZONA INSTRUMENT CORPORATION
(Registrant)
July 7, 1998 By /s/ George G. Hays
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George G. Hays
President and Chief Executive Officer
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Exhibit 16.0
June 26, 1998
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of Arizona
Instrument Corporation dated June 22, 1998, except for the third sentence of the
first paragraph and the second paragraph, as to which we have no basis to agree
or disagree.
Yours truly,
/s/ Deloitte & Touche LLP
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