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 24, 1999
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FLANDERS CORPORATION
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(Exact name of registrant as specified in its charter)
North Carolina 005-50203 13-3368271
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(State or other jurisdiction of (Commission (IRS Employer ID Number)
incorporation or organization.) File Number)
2399 26th Avenue North, St. Petersburg, Florida 33734
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (727) 822-4411
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Item 4. Changes in Registrant's Certifying Accountants
On November 24, 1999, the Board of Directors approved the (i) engagement of
Grant Thornton LLP as the independent accountants for Flanders Corporation and
(ii) dismissal of McGladrey & Pullen LLP as such independent accountants.
During the three fiscal years ended December 31, 1998 and the subsequent interim
period through November 24, 1999, (i) there were no disagreement with McGladrey
& Pullen LLP on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which disagreements if
not resolved to its satisfaction would have caused it to make reference in
connection with its report to the subject matter of the disagreement, and (ii)
McGladrey & Pullen LLP did not advise the registrant regarding any "reportable
events" as defined in Item 304 (a)(1)(v) of Regulation S-K. During the past two
years, Grant Thornton LLP has not advised the registrant regarding any
"reportable event" as defined in Item 304 (a)(1)(v) of Regulation S-K.
The accountants' report of McGladrey & Pullen LLP on the consolidated financial
statements of Flanders Corporation and subsidiaries as of and for the years
ended December 31, 1998, 1997 and 1996 did not contain any adverse opinion or
disclaimer of opinion, and was not qualified or modified as to uncertainty,
audit scope, or accounting principles.
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: November 26, 1999 By: /s/ Steven K. Clark
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Steven K. Clark
Vice President Finance/Chief
Financial Officer, Chief Operating
Officer and Director
