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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): May 30, 1995
NYCOR, INC.
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(Exact name of registrant as specified in its charter)
Delaware
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(State or Other Jurisdiction of Incorporation)
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<S> <C>
1-9386 22-2748564
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(Commission File Number) (IRS Employer Identification Number)
</TABLE>
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<S> <C>
287 Childs Road
Basking Ridge, New Jersey 07920
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(Address of principal executive offices) (Zip Code)
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Registrant's telephone number, including area code (908) 953-8200
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Item 4. Change in Registrant's Certifying Accountant
(a) (i) On May 30, 1995, the Company was advised
by Ernst and Young LLP ("E&Y") that it was
resigning as the Company's independent
accountants.
(ii) The reports of E&Y on the Company's financial
statements for the years ended December 31,
1994 and 1993 did not contain an adverse
opinion or disclaimer of opinion and were not
qualified or modified as to uncertainty, audit
scope or accounting principle.
(iii) Not Applicable
(iv) (v) During the last two fiscal years, the Company
has not had any disagreement with E&Y on any
matter of accounting principles or practices,
financial statement disclosure or auditing
scope or procedure that would require
disclosure in this Current Report on Form 8-K.
There have been no reportable events (as
defined in Regulation S-K Item 304(a) (1) (v)).
(vi) The Registrant has requested that E&Y furnish a
letter addressed to the Securities and Exchange
Commission as required by Item 304(a) of
Regulation S-K. A copy of such letter is
attached as Exhibit 16.
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Item 7. Exhibits
(c) Exhibit 16. Letter to the Securities and Exchange
Commission from Ernst & Young LLP dated June 2, 1995.
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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 hereunto duly authorized.
NYCOR, INC.
BY: /s/ Kent E. Hansen
Vice President-Finance
and General Counsel
Date: June 2, 1995 Signing both in his capacity as
Vice President of the Registrant
and as Chief Financial Officer of
the Registrant
EXHIBIT 16
June 2, 1995
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated June 2, 1995, of NYCOR,
Inc. and are in agreement with the statements contained in
paragraphs (i), (ii), (iv), (v) and (vi) on page 2 therein. We
have no basis to agree or disagree with the other statement of
the registrant contained therein.
Ernst & Young LLP
