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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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):
September 20, 1995
ROTONICS MANUFACTURING INC.
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(Exact Name of Registrant as Specified in its Charter)
Commission File Number: 1-9429
Delaware 36-2467474
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(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
17022 South Figueroa Street, Gardena, California 90248
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(Address of Principal Executive Offices)
(310) 538-4932
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(Registrant's telephone number)
N/A
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(Former Name or Former Address, if Changed Since Last Report)
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Item 4. Change in Registrant's Certifying Accountant.
(a) On September 20, 1995, the Registrant dismissed Price
Waterhouse LLP ("Price Waterhouse") as the independent accountants.
The Registrant's Board of Directors approved of the decision to
dismiss Price Waterhouse.
In connection with the audits of the fiscal years ending June 30,
1994 and 1995 or during the period from June 30, 1995 to
September 20, 1995, there have been no disagreements with
Price Waterhouse on any matter of accounting principles or practice,
financial statement disclosure, or auditing scope or procedure,
which disagreements if not resolved to the satisfaction of Price
Waterhouse would have caused them to make reference thereto in
their report on the financial statements for such years.
The reports of Price Waterhouse on the Company's financial
statements for the fiscal years ended June 30, 1994 and 1995
contained no adverse opinion or disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope or accounting
principles.
Registrant has requested that Price Waterhouse furnish it with a
letter addressed to the SEC stating whether or not it agrees with
the above statements. A copy of such letter when furnished to
Registrant will be held as Exhibit 16 to this Form 8-K.
(b) Registrant has engaged Arthur Andersen as its new independent
accountants effective as of September 20, 1995. During Registrant's
fiscal years ending June 30, 1994 and 1995 and the period from
June 30, 1995 to September 20, 1995, Registrant did not consult with
Arthur Andersen on items which (1) were or should have been subject
to SAS 50 or (2) concerned the subject matter of a disagreement or
reportable event with the former auditors (as described in
Item 304(a)(2) of Regulation S-K).
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(16) Letter from Price Waterhouse pursuant to Item 304(a)(3) of
Regulation S-K.*
* to be filed by amendment.
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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 thereunto duly authorized.
ROTONICS MANUFACTURING INC.
September 27, 1995 By: /s/ Douglas W. Russell
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Douglas W. Russell
Assistant Secretary, Treasurer
and Chief Financial Officer
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