SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
Amendment No. 1
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 24, 1999
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FLANDERS CORPORATION
(Exact name of registrant as specified in its charter)
North Carolina 005-50203 13-3368271
(State or other jurisdiction of (Commission (IRS Employer ID Number)
incorporation or organization.) File Number)
2399 26th Avenue North, St. Petersburg, Florida 33734
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (727) 822-4411
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Item 7. Financial Statements and Exhibits
(c) Exhibits.
Exhibit 16: Letter dated December 2, 1999, from McGladrey & Pullen, LLP to
the Commission regarding Item 4.
SIGNATURE
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.
FLANDERS CORPORATION
Date: December 3, 1999 By: /s/ Steven K. Clark
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Steven K. Clark
Vice President Finance/Chief
Financial Officer, Chief Operating
Officer and Director
[Letterhead]
McGladrey & Pullen, LLP
Certified Public Accountants
December 2, 1999
Securities and Exchange Commission
Washington, DC 20549
We were previously the independent accountants for Flanders Corporation, and on
March 12, 1999, except for item (A) in Note 6 and the last paragraph of Note 6,
as to which the date is March 31, 1999, we reported on the consolidated balance
sheets of Flanders Corporation and subsidiaries as of December 31, 1998 and 1997
and the related consolidated statements of income, stockholders' equity and cash
flows for each of the three years in the period ended December 31, 1998. On
November 23, we were dismissed as independent accountants of Flanders
Corporation.
We have read Flanders Corporation's statements included under Item 4 of its Form
8-K dated November 24, 1999, and we agree with such statements.
/s/ McGladrey & Pullen LLP
