UNITED STATES
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): November 23, 1998
SECOM GENERAL CORPORATION
(Exact name of registrant as specified in its charter)
DELAWARE 0-14299 87-0410875
(State or other (Commission (IRS Employer
jurisdiction of File Number Identification No.)
incorporation)
46035 GRAND RIVER AVENUE, NOVI, MICHIGAN 48374
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (248) 305-9410
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant
(a) On November 23, 1998, Secom General Corporation (the "Registrant")
dismissed Deloitte & Touche LLP and appointed the accounting firm of Rehmann
Robson as independent accountants for fiscal 1998 to replace Deloitte &
Touche LLP effective with such appointment. The Registrant's Board of
Directors approved the selection of Rehmann Robson as new independent
accountants upon the recommendation of the Registrant's Audit Committee.
(b) During the two most recent fiscal years and interim periods
subsequent to the Registrant's fiscal year end of September 30, 1998, there
have been no disagreements with Deloitte & Touche LLP on any matter of
accounting principles or practices, financial statement disclosure or
auditing scope or procedure or any reportable events as defined in
Item 304(a)(1)(v) of Regulation S-K.
(c) Deloitte & Touche LLP's report on the financial statements for the
past two years contained no adverse opinion or disclaimer of opinion and was
not qualified or modified as to uncertainty, audit scope or accounting
principles.
(d) Registrant has provided Deloitte & Touche LLP with a copy of this
disclosure and has requested that Deloitte & Touche LLP furnish it with a
letter addressed to the SEC stating whether it agrees with the above
statements (a copy of Deloitte & Touche LLP's letter to the SEC dated
December 1, 1998, is filed as Exhibit 16 to this Form 8-K.)
<PAGE>
EXHIBIT LIST
EXHIBIT NO. DESCRIPTION PAGE NO.
- ----------- ----------- --------
16 Letter from Deloitte & Touche LLP 5
to the SEC dated December 1, 1998
<PAGE>
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.
SECOM GENERAL CORPORATION
(Registrant)
By: /s/ Paul Clemente
-------------------------------
Paul Clemente
Vice President
Dated: December 1, 1998
[Letterhead of Deloitte & Touche LLP]
December 1, 1998
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 paragraphs (b), (c), and (d) of
Item 4 of Secom General Corporation Form 8-K dated November 23, 1998. We have
no basis to agree or disagree with the comments in paragraph (a) of Item 4
except we agree that Deloitte & Touche LLP was dismissed on November 23,
1998.
Yours truly,
DELOITTE & TOUCHE LLP
