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SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
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): November 27, 2000
SURGE COMPONENTS, INC.
(Exact name of registrant as specified in its charter)
New York 0-14188 11-2602030
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification Number)
1016 Grand Boulevard
Deer Park, New York 11729
(Address of principal executive offices) (Zip Code)
(631) 595-1818
(Registrant's telephone number, including area code)
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Item 4. Changes in Registrant's Certifying Accountant.
On November 27, 2000, we, Surge Components, Inc., replaced
Seligson & Giannattasio, LLP as the independent auditors of our financial
statements. We have appointed Richard A. Eisner & Company, LLP as our new
independent auditors and engaged Richard A. Eisner & Company, LLP as the
principal accountant to audit our financial statements, commencing with our
fiscal year ended November 30, 2000.
The reports of Seligson & Giannattasio for the past two years
did not contain an adverse opinion or a disclaimer of opinion, and were not
qualified or modified as to uncertainty, audit scope or accounting principles.
Further, we had no disagreements with Seligson & Giannattasio requiring
disclosure pursuant to Item 304(a)(1)(iv) of Regulation S-B, nor were there any
reportable events requiring disclosure pursuant to Item 304(a)(1)(v) of
Regulation S-B. In addition, during our two most recent fiscal years and through
the date of termination, neither we nor anyone acting on our behalf consulted
with Richard A. Eisner & Company, LLP on matters which would require disclosure
pursuant to Item 304(a)(2) of Regulation S-B.
We have requested Seligson & Giannattasio to furnish us with a
letter, addressed to the Commission, stating whether it agrees with the above
statements and Seligson & Giannattasio has done so. A copy of the Seligson &
Giannattasio letter has been made an exhibit to this Form 8-K.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(a) Financial statements of business acquired.
Not applicable.
(b) Pro forma financial information.
Not applicable.
(c) Exhibits.
Listed below are all exhibits to this Current Report on Form
8-K.
Exhibit
Number Description
------ -----------
99.1 Letter of Surge Components, Inc, to Seligson & Giannattasio, LLP,
dated November 29, 2000, forwarded in accordance with Item
304(a)(3) of Regulation S-B.
99.2 Letter from Seligson & Giannattasio, LLP, dated November 30, 2000,
as received by Surge Components, Inc.
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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.
Dated: December 1, 2000
Surge Components, Inc.
By: /s/ Ira Levy
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Ira Levy, President
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EXHIBIT INDEX
Exhibit
Number Description
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99.1 Letter of Surge Components, Inc, to Seligson & Giannattasio, LLP,
dated November 29, 2000, forwarded in accordance with Item
304(a)(3) of Regulation S-K.
99.2 Letter from Seligson & Giannattasio, LLP, dated November 30, 2000,
as received by Surge Components, Inc.
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