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FORM 8-K
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Current Report Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934
Date of report (Date of earliest event reported) June 28, 1999
S2 GOLF INC.
(Exact Name or Registrant as Specified in its Charter)
New Jersey 0-14146 22-2388568
(State or other jurisdiction of (Commission (I.R.S. Employer
incorporation or organization) File Number) (Identification No.)
18 Gloria Lane, Fairfield, NJ 07004
(Address of Principal Executive Office) (Zip Code)
(201) 227-7783
(Registrant's telephone number, including area code)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On June 28, 1999, S2 Golf Inc. (the "Company") dismissed the Company's
independent accountants, Deloitte & Touche LLP (the "Independent Accountants").
The Audit Committee of the Company's Board of Directors voted on June 24, 1999
to approve the dismissal of the Independent Accountants.
The Independent Accountants' report on the Company's financial statements in
each of the past two years did not contain an adverse opinion or disclaimer of
opinion and was not qualified or modified as to uncertainty, audit scope, or
accounting principles.
During the Company's fiscal years ended December 31, 1997 and December 31, 1998
and during all full and partial subsequent interim periods beginning on January
1, 1999 and ending on June 24, 1999, the Company and the Independent Accountants
did not have any disagreements on any matter of accounting principles or
practices, financial statement disclosures, or auditing scope or procedures.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
16.1 Letter from Deloitte & Touche LLP.
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 thereunto duly authorized.
S2 GOLF INC.
Date: 6/29/99 /s/ Douglas A. Buffington
By: Douglas A. Buffington
President and Chief
Operating Officer
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EXHIBIT INDEX
Exhibit
Number Exhibit
- ------ -------
16.1 Letter from Deloitte & Touche LLP.
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Exhibit 16.1
[Deloitte & Touche LLP Letterhead]
July 1, 1999
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 S2 Golf Inc.
dated June 29, 1999.
Yours truly,
/s/ Deloitte & Touche LLP
