UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 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) October 6, 1994
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Rodman & Renshaw Capital Group, Inc.
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(Exact name of registrant as specified in its charter)
Delaware 33-4649 36-3111956
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(State or Other (Commission (IRS Employer
Jurisdiction of File Number) Identification
Incorporation) Number)
120 South LaSalle Street, Chicago, Illinois 60603
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (312) 977-7864
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N/A
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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
On October 6, 1994, the Registrant, upon the recommendation
of the Audit Committee of its Board of Directors, dismissed Deloitte &
Touche and appointed Coopers & Lybrand as the Registrant's certifying
accountant.
During the two fiscal years ended June 24, 1994 and
June 25, 1993, and during the interim period from June 24, 1994,
through October 6, 1994, the Registrant had no disagreements with
Deloitte & Touche on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure.
Further, during the two fiscal years ended June 24, 1994 and June 25,
1993, and during the interim period from June 25, 1994, through
October 6, 1994, neither the Registrant nor anyone on the Registrant's
behalf consulted Coopers & Lybrand regarding either the application of
accounting principles to a specified transaction or the type of audit
opinion that might be rendered on the Registrant's financial
statements.
Item 7. Financial Statements and Exhibits
(c) Exhibits
(16) Deloitte & Touche letter regarding Registrant's
response to Item 304(a).
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934,
Registrant has duly caused this report to be signed on its behalf by
the undersigned here unto duly authorized.
RODMAN & RENSHAW CAPITAL GROUP, INC.
By:
John T. Hague,
Executive Vice President and
Chief Financial Officer
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EXHIBIT 16
October 7, 1994
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
Rodman & Renshaw Capital Group, Inc., dated October 6, 1994.
Yours truly,
DELOITTE & TOUCHE
