<PAGE> 1
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities and Exchange Act of 1934
Date of Report (Date of earliest event reported): OCTOBER 23, 1996.
-----------------
IRT INDUSTRIES, INC.
------------------------------------------------------
(Exact name of registrant as specified in its charter)
FLORIDA 0-15347 59-2720096
- --------------- ----------- -------------------
(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification No.)
incorporation)
2400 E. LAS OLAS BLVD., SUITE 128, FT. LAUDERDALE, FL 33301
-----------------------------------------------------------
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (954) 525-8815.
---------------
N/A
-------------------------------------------------------------
(Former name or former address, if changed since last report)
1
<PAGE> 2
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On October 23, 1996, Mr. Joel S. Baum, C.P.A., was replaced as
principal accountant to audit the financial statements for the
Registrant.
The Registrant has retained Dohan and Company, Certified
Public Accountants, P.A. on October 23, 1996 to act as
principal accountant to audit financial statements for the
Registrant.
(i). The former accountant was replaced on October 23, 1996.
(ii). Said principal accountant's report on the financial
statements for either of the past two years did not contain an
adverse opinion of disclaimer or opinion nor was the same
qualified or modified as to uncertainty audit scope, or
accounting principals.
(iii)(B). The decision to change accountants was recommended
and approved by the Board of Directors of the Registrant on
October 23, 1996.
(iv). During the Registrant's two most recent fiscal years
proceeding the replacement, there were no disagreements
between the former accountant and the Registrant on any matter
of accounting principals or practices, financial statements
disclosure, or auditing scope or procedure.
(2) A new independent accountant has been engaged as the principal
accountant to audit the Registrant's financial statements.
The newly engaged accountant is the firm of Dohan and Company,
C.P.A., P.A. and was retained as of October 23, 1996.
(3) The former accountant's letter is enclosed as Exhibit A, or is
being filed independently.
2
<PAGE> 3
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.
IRT INDUSTRIES, INC. ("Registrant")
By: /s/ Richard Rossi
------------------------------------
Richard Rossi
Its: President
-----------------------------------
Date: October 23, 1996
----------------------------------
<PAGE> 4
EXHIBIT INDEX
23.1 Consent of Joel S. Baum
<PAGE> 1
EXHIBIT 23.1
JOEL BAUM
1515 UNIVERSITY DRIVE, SUITE 209
CORAL SPRINGS, FL 33071
(954) 752-1712 FAX (954) 344-3694
October 23, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20548
Re: IRT Industries, Inc./Commission File No. 0-15347
Ladies and Gentlemen:
The undersigned has served as the independent public accountant to the
referenced corporation prior to the corporation's change of accountants,
described in the enclosed copy of the corporation's Form 8-K. The undersigned
does not disagree with any statements made by the corporation in its Form 8-K
in response to Item 304(a) of Regulation S-K.
Very truly yours,
/s/ Joel S. Baum
----------------
Joel S. Baum
cc: IRT Industries, Inc.
