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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
(Amendment No. 1)
Pursuant to Section 13 or 15(d) of the
Securities and Exchange Act of 1934
Date of Report October 7, 1998
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(Date of earliest event reported)
TRANSPIRATOR TECHNOLOGIES, INC.
(Exact name of registrant as specified in its chapter)
DELAWARE
(State or other jurisdiction of incorporation)
0-15654 22-2789408
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(Commission File Number) (IRS Employer
Identification Number)
850-870 U.S. Highway #1 North, Brunswick, New Jersey 08902
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(Address of Principal Executive Offices) (Zip Code)
(732) 246-5900
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(Registrant's telephone number, including area code)
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ITEM 4 - Changes in Registrant's Certifying Accountant
(a) The Company's auditors, Hacker, Johnson, Cohen & Grieb PA has declined to
stand for reappointment as auditors for the Company by letter dated
September 24, 1998 and received by the Company on October 2, 1998.
(b) In connection with their audit of the Registrant's financial statements
for the two most recent fiscal years ended March 31, 1998 and during
subsequent interim to the date of their letter of declination dated
September 24, 1998, the Registrant has not had any disagreements with
Hacker, Johnson, Cohen & Grieb PA on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which disagreements(s), if not resolved to the satisfaction of the former
accountants, would have caused them to make reference to the subject matter
of the disagreement(s) in connection with their reports.
(c) In connection with their audit of the Registrant's financial statements
for the years ended March 31, 1997 and 1998, Hacker, Johnson, Cohen & Grieb
PA's reports did not contain an adverse opinion or a disclaimer of opinion,
nor was qualified or modified as to uncertainty, audit scope, or accounting
principles.
(d) The Registrant has requested Hacker, Johnson, Cohen & Grieb PA to furnish
it with a letter addressed to the Securities and Exchange Commission
stating whether or not they agree with the statements made by the
Registrant in response to this Item 4 and, if not, stating the respects in
which they do not agree. The Registrant delivered a copy of the original
Form 8-K to Hacker, Johnson, Cohen & Grieb PA on October 7, 1998 and a copy
of the amended Form 8-K/A on November 3, 1998.
(e) The decision to change accountants was approved by the board of directors.
ITEM 7 - Financial Statements and Exhibits.
(c) Exhibits
16.1 Letter on change in certifying accountant from Hacker, Johnson, Cohen &
Grieb PA.
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
TRANSPIRATOR TECHNOLOGIES, INC.
DATE: November 4, 1998 BY: /S/ Raymond J. Romano
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Exhibit 16.1
[HACKER, JOHNSON, COHEN & GRIEB PA LETTERHEAD]
November 3, 1998
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549-1004
RE: Transpirator Technologies, Inc.
Commission File Number 0-15654
Dear Ladies and Gentlemen:
We agree with the statements made by the Registrant in response to Item 4 of
the original Form 8-K dated October 7, 1998 filed with the Commission and
statements made by Registrant in response to Item 4 of the Form 8-K/A
(Amendment No. 1). The Registrant delivered a copy of this Form 8-K to
Hacker, Johnson, Cohen & Grieb PA on October 7, 1998.
In connection with our audit of the Registrant's financial statements for the
years ended March 31, 1997 and 1998 to the date of our declination dated
September 24, 1998, our reports did not contain an adverse opinion or a
disclaimer of opinion, nor was it qualified or modified as to uncertainty,
audit scope, or accounting principles.
In connection with our audit of the Registrant's financial statements for the
two most recent fiscal years ended March 31, 1998, and during subsequent
interim to the date of our declination dated September 24, 1998, we had no
disagreements on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure which disagreement(s),
if not resolved to our satisfaction would have caused us to make reference to
the subject matter of the disagreement(s) in connection with our reports.
Very truly yours,
HACKER, JOHNSON, COHEN & GRIEB PA
/s/ Edward F. Hacker
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Edward F. Hacker
EFH/yea
Delivery: This letter has been delivered to Transpirator Technologies, Inc.,
for delivery to the Securities and Exchange Commission
