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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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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 report) July 6, 1998
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SCAN-GRAPHICS, INC.
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(Exact name of registrant as specified in its character)
PENNSYLVANIA 0-15864 95-4091769
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
649 N. LEWIS ROAD, LIMERICK, PENNSYLVANIA 19468
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(Address of principal executive offices) (Zip Code)
Registrant's Telephone Number, Including Area Code 610-495-3003
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Not Applicable
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(Former name or former address, if changed since last report)
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Changes in Registrant's Certifying Accountant.
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ITEM 4.
On July 1, 1998, upon approval of Registrant's Board of Directors,
Registrant notified its independent auditors, BDO Seidman, LLP ("BDO"), in
writing that it would not be retaining BDO as Registrant's independent
auditors.
BDO's reports on the financial statements of Registrant for the
fiscal years ended December 31, 1996 and December 31, 1997 did not contain any
adverse opinion or any disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting principles.
During the fiscal years ended December 31,1996 and December 31, 1997,
and the subsequent interim periods preceding the notice, there were no
disagreements between the Registrant and BDO on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure which, if not resolved to the satisfaction of BDO, would have caused
BDO to make a reference to the subject matter thereof in connection with its
reports.
On July 2, 1998, Registrant's Board of Directors, retained Ernst &
Young, LLP to serve as the Registrant's certifying independent accountant.
ITEM 7. Financial Statements and Exhibits.
The following exhibit is being filed with this Form 8-K report:
Exhibit No. Description
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16 Letter dated July 2, 1998 from
BDO Seidman, LLP pursuant to Item
304(a)(3) of Regulation S-K.
2
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SIGNATURE
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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.
SCAN-GRAPHICS, INC.
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BY: /s/ Laurence L. Osterwise
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Laurence L. Osterwise
CEO and President
July 6, 1998
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(Date)
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EXHIBIT INDEX
(Pursuant to Item 601 Regulation S-K)
Exhibit No. Description
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16 Letter dated July 2, 1998 from
BDO Seidman, LLP pursuant to Item
304(a)(3) of Regulation S-K.
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EXHIBIT NO. 16
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[BDO SEIDMAN, LLP LETTERHEAD]
July 2, 1998
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
Gentlemen:
We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that occurred on July 1, 1998, to be filed by our former client,
Scangraphics, Inc. We agree with the statements made in response to that Item
insofar as they relate to our Firm.
Very truly yours,
/s/ BDO Seidman, LLP
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BDO Seidman, LLP
