SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported) April 22, 1997
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THE VILLAGE GREEN BOOKSTORE, INC.
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(Exact Name of Registrant as Specified in Charter)
New York 0-16007 16-1181167
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
1357 Monroe Avenue, Rochester, New York 14618
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code (716) 442-1151
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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
a) In a Unanimous Written Consent of the Board of Directors dated as of April
1, 1997, the Board of Directors of the Registrant approved the engagement of the
accounting firm of Mengel, Metzger, Barr & Co. LLP as independent auditors for
the Registrant and its subsidiaries. The audit relationship between the
Registrant and its past auditors was terminated as of April 22, 1997.
b) During the two most recent fiscal years and through the date of
termination of the audit relationship with Deloitte & Touche LLP there have been
no disagreements with Deloitte & Touche LLP on any matter of accounting
principals or practices, financial statement disclosure, or auditing scope or
procedure or any reportable events.
c) Deloitte & Touche LLP's report on the financial statements of the
Registrant for the fiscal year ended January 28, 1996 noted substantial doubt as
to the Registrant's ability to continue as a going concern. The Registrant has
advised Deloitte & Touche LLP that this is not the reason for the termination of
the audit relationship. Deloitte & Touche LLP's report on the financial
statements of the Registrant for the fiscal year ended January 29, 1995
contained no adverse opinion or disclaimer of opinion and was not qualified or
modified as to uncertainty, audit scope or accounting principals.
d) The Registrant has requested and Deloitte & Touche LLP has furnished the
Registrant with a letter addressed to the Securities and Exchange Commission
stating that it agrees with the statements made by the Registrant in response to
this Item 4. The letter from Deloitte & Touche LLP is attached hereto as Exhibit
16. The Registrant delivered a copy of this Current Report on Form 8-K/A to
Deloitte & Touche LLP on May 5, 1997.
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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.
The Village Green Bookstore, Inc.
Date: May 5, 1997 By: /s/ Raymond C. Sparks
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Name: Raymond C. Sparks
Title: President and Chief Executive Officer
EXHIBIT 16 - LETTER RE: CHANGE IN CERTIFYING ACCOUNTANT
[Letterhead of Deloitte & Touche LLP]
May 5, 1997
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/A of The Village
Green Bookstore, Inc. dated May 5, 1997.
Yours truly,
/s/ Deloitte & Touche LLP
