SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A#1
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 6, 1999
TECHDYNE, INC.
------------------------------------------------------
(Exact name of registrant as specified in its charter)
Florida 0-14659 59-1709103
- ---------------------------- ----------- -------------------
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
2330 West 77th Street, Hialeah, Florida 33016
---------------------------------------- ----------
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (305) 556-9210
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant
Effective August 6, 1999, the board of directors of Techdyne, Inc. (the
"Company") upon the recommendation of its audit committee terminated its
relationship with its independent accountants, Ernst & Young LLP ("E&Y") and
engaged new independent accountants, Wiss & Company, LLP, which firm will do
the Company's annual audit for its 1999 fiscal year.
E&Y's report on the Company's financial statements for the last two
fiscal years ended December 31, 1998 contained no adverse opinion or a
disclaimer of opinion, nor was qualified or modified as to uncertainty, audit
scope, or accounting principles.
During the two most recent fiscal years ended December 31, 1998 and
subsequent interim period to the date of termination, August 6, 1999, there
were no disagreements with E&Y on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure
nor any "reportable events" as defined in Item 304(a)(1)(iv) of Regulation
S-K of the SEC.
The Company has provided E&Y with a copy of the disclosures as contained
in this report and has requested E&Y to furnish the Company with a letter
addressed to the SEC stating whether it agrees with the statements made in
this report. A copy of E&Y's letter to the SEC, dated August 27, 1999, is
filed as Exhibit 16 to this current report on Form 8-K/A#1.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
(a) Financial Statements of Businesses Acquired
Not Applicable
(b) Pro Forma Financial Information
Not Applicable
(c) Exhibits
(16) Letter re change in certifying accountant
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.
TECHDYNE, INC.
/s/ Thomas K. Langbein
By:--------------------------------
THOMAS K. LANGBEIN, Chairman
of the Board and Chief Executive
Officer
Dated: August 27, 1999
Ernst & Young LLP Certified Public Accountants Phone 305.358.4111
Suite 3900
200 South Biscayne Boulevard
Miami, Florida 33131-5313
EXHIBIT 1 TO FORM 8-K
august 27, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K/A#1 dated August 27, 1999, of Techdyne, Inc.
and are in agreement with the statements contained in the second, third,
and fourth paragraphs on page 2 therein. We have no basis to agree or
disagree with other statements of the registrant contained therein.
/s/ Ernst & Young LLP
Ernst & Young LLP is a member of Ernst & Young International, Ltd.
