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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 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) August 13, 1998
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ICC TECHNOLOGIES, INC.
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(Exact name of registrant as specified in its charter)
Delaware 0-13865 23-368845
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(State or other juris- (Commission (IRS Employer
diction of incorporation) File Number) Identification No.)
330 South Warminster Road, Hatboro, Pennsylvania 19040
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (215) 682-6600
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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
The Registrant filed a Report on Form 8-K on August 20, 1998, with respect
to Item 4 of Form 8-K. Enclosed herewith is the letter, dated August 26, 1998,
from PricewaterhouseCoopers, LLP to the Securities and Exchange Commission
pursuant to Item 304(a)(3) of the Regulation S-K, and the responses in such
letter are incorporated herein by reference thereto.
(c) Exhibits
The exhibits furnished in accordance with Item 601 of Regulation
S-K are:
16.1 Letter regarding change in certifying accountant from
PricewaterhouseCoopers, LLP to the Securities and
Exchange Commission.
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SIGNATURE
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 thereunto duly authorized.
ICC TECHNOLOGIES, INC.
(Registrant)
By: /s/ John Gross
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John Gross
Chief Financial Officer
August 27, 1998
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(Date)
[PricewaterhouseCoopers LLP Letterhead]
2400 Eleven Penn Center
Philadelphia Pa 19103-2962
Telephone (215) 963-8000
Facsimile (215) 963-8700
August 26, 1998
Securities and Exchange Commission
450 5th Street, N.W.
Washington, DC 20549
Commissioners:
We have read the statements made by ICC Technologies, Inc. included in Item 4 of
Form 8-K filed on August 20, 1998. We agree with the statements concerning our
Firm, PricewaterhouseCoopers LLP (formerly Coopers & Lybrand L.L.P., which
became PricewaterhouseCoopers LLP ("PwC") on July 1, 1998), in such Form 8-K
except as follows:
o We have no basis to agree or disagree with the first two
sentences of Item 4.
o The report of PwC dated March 19, 1997 also contained an
explanatory paragraph indicating that there was a substantial
doubt about the registrant's ability to continue as a going
concern.
o The sentence is paragraph 4 of the Item 304 disclosure should
have an additional ending phrase, "which disagreements if not
resolved to the satisfaction of PwC would have caused them to
make reference thereto in their report on the financial
statements for such years".
Very truly yours,
/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
