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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
September 16, 1999
Commission file number: 015230
MICHAEL ANTHONY JEWELERS, INC.
(Exact name of registrant as specified in its charter)
Delaware No. 13-2910285
(State of Incorporation) (I.R.S. Employer Identification No.)
115 South MacQuesten Parkway
Mount Vernon, New York 105501724
(Address of principal executive offices)
Registrant's telephone number, including area code:
(914) 699-0000
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANTS
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Michael Anthony Jewelers, Inc. (the "Company") is filing this report on Form 8-K
to report a change in certifying accountants with the firm of Deloitte & Touche
LLP being replaced by BDO Seidman LLP effective September 15, 1999.
(a) The following sets forth the information required by item
304(a)(1) of Regulation S-K:
(i) On September 15, 1999, Deloitte & Touche LLP was
dismissed as the Company's principal accountant.
(ii) Deloitte & Touche LLP reports on the financial
statements for the past two fiscal years did not
contain an adverse opinion or a disclaimer of
opinion, and were not qualified or modified as to
uncertainty, audit scope or accounting principles.
(iii) The decision to change accountants was approved by
the Company's Board of Directors.
(iv) During the Company's two most recent fiscal years and
subsequent interim principles periods, there were no
disagreements with Deloitte & Touche LLP on any
matter of accounting or practices, financial
statement disclosures or auditing scope or procedure.
(v) During the Company's two most recent fiscal years and
subsequent interim periods, there have occurred none
of the "reportable events" listed in Item
304(a)(1)(v)(A-D) of Regulation S-K.
(b) The Company has requested and received from Deloitte & Touche
LLP the letter required by Item 304(a)(3) of Regulation S-K.
Such letter is filed as Exhibit 16.1 to this report, and
states that Deloitte & Touche LLP agrees with the statements
made by the Company in this report in response to Item
304(a)(1) of Regulation S-K.
(c) The following sets forth the information required by Item
304(a)(2) of Regulation S-K:
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The Company has retained BDO Seidman LLP as its principal
accountants effective September 15, 1999.
ITEM 7. FINANCIAL STATEMENT AND EXHIBITS
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The following exhibit is filed with this report.
Exhibit No. Description
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16.1 Letter regarding Change in Certifying Accountants
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SIGNATURES
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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.
MICHAEL ANTHONY JEWELERS, INC.
By: /s/ Michael A. Paolercio
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Michael A. Paolercio
Senior Vice President and
Treasurer
Date: September 16, 1999
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Exhibit 16.1
[DELOITTE & TOUCHE LEETERHEAD]
September 17, 1999
Securities and Exchange Commission
Mail Stop 11-3
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 Michael
Anthony Jewelers, Inc. dated September 16, 1999.
Yours truly,
/s/ Deloitte & Touche LLP
