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) April 7, 1995
GLENAYRE TECHNOLOGIES, INC.
(Exact name of registrant as specified in its charter)
Delaware 0-15761 98-0085742
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
4201 Congress Street, Suite 455, Charlotte, North Carolina 28209
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (704) 553-0038
Not applicable
(Former name or former address, if changed since last report.)
Page 1 of 5 Pages
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Item 4. Changes in Registrant's Certifying Accountant.
Deloitte & Touche LLP has served as the Registrant's inde-
pendent accountants to audit the financial statements of the
Registrant and its subsidiaries for each of the two most recent
fiscal years ended December 31, 1994 and December 31, 1993 and
for prior fiscal years. On April 7, 1995, the Registrant re-
placed Deloitte & Touche LLP with Ernst & Young LLP as its
independent accountants to audit the financial statements of the
Registrant and its subsidiaries for the fiscal year ending
December 31, 1995. This change in independent accountants,
effective April 7, 1995, was recommended by the Audit Committee
of the Registrant's Board of Directors and approved by the Board
of Directors on April 4, 1995.
Deloitte & Touche LLP's reports on the financial statements
of the Registrant and its subsidiaries for the two most recent
fiscal years ended December 31, 1994 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.
During the Registrant's two most recent fiscal years ended
December 31, 1994 and the subsequent period, (1) there were no
disagreements with Deloitte & Touche LLP on any matter of ac-
counting principles or practices, financial statement disclosure,
or auditing scope or procedure which disagreement(s), if not
resolved to the satisfaction of Deloitte & Touche LLP, would have
caused it to make reference to the subject matter of the dis-
agreement(s) in its report, and (2) no "reportable events" (as
defined in Item 304(a)(1)(v) of Regulation S-K) occurred.
The Registrant has provided Deloitte & Touche LLP with a
copy of this Current Report on Form 8-K prior to its filing with
the Securities and Exchange Commission. A letter from Deloitte &
Touche LLP addressed to the Securities and Exchange Commission
indicating its agreement with the statements made by the Regis-
trant in this Current Report on Form 8-K is filed herewith as
Exhibit 16 to this Report.
Item 7. Financial Statements and Exhibits.
(c) Exhibits
16 Letter from Deloitte & Touche LLP regarding
change in certifying accountant.
Page 2 of 5 Pages
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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 thereunto duly authorized.
GLENAYRE TECHNOLOGIES, INC.
By /s/ Stanley Ciepcielinski
Stanley Ciepcielinski
Executive Vice President and
Chief Financial Officer
Dated: April 11, 1995
Page 3 of 5 Pages
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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.
EXHIBITS
FORM 8-K
CURRENT REPORT
Date of Report Commission File Number
April 7, 1995 0-15761
GLENAYRE TECHNOLOGIES, INC.
EXHIBIT INDEX
Exhibit No Exhibit Description
16 Letter of Deloitte & Touche
LLP dated April 12, 1995
regarding change in certifying
accountant (Page 5 of the
sequentially numbered
pages).
Page 4 of 5 Pages
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Exhibit 16
Deloitte &
Touche LLP
- ---------- ------------------------------------------
1100 Carillon Telephone: (704) 372-3560
227 West Trade Street
Charlotte, North Carolina 28202-1675
April 12, 1995
Securities and Exchange Commission
Mail Stop 7-2
450 5th Street, N.W.
Washington, DC 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of
Glenayre Technologies, Inc. dated April 7, 1995.
Yours truly,
Deloitte & Touche LLP
Page 5 of 5
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