<PAGE> 1
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 10-Q/A
- ---------
/X/ QUARTERLY REPORT PURSUANT TO SECTION 13 or 15(d) OF THE
SECURITIES EXCHANGE ACT Of 1934
For the quarterly period ended December 31, 1994
-----------------
/ / TRANSITION REPORT PURSUANT TO SECTION 13 or 15(d) OF THE
SECURITIES EXCHANGE ACT Of 1934
For the transition period from ______________ to _______________
Commission File Number 0-15902
----------------------------------------------
ESSEF Corporation
--------------------------------------------------------------------
(Exact name of registrant as specified in its charter)
Ohio 34-0777631
--------------------------------------------------------------------
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
220 Park Drive, Chardon, Ohio 44024
---------------------------------------------------------------------
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (216) 286-2200
--------------
None
-----------------------------------------------------------------------
Former name, former address and former fiscal year, if changed since
last report.
Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934, as amended, during the preceding 12 months (or for such shorter period
that the registrant was required to file such reports), and (2) has been
subject to such filing requirements for the past 90 days. Yes X No
N/A ---- ----
----
Indicate the number of shares outstanding of each of the issuer's classes of
common shares, as of the latest practicable date.
Class Outstanding at February 6, 1995
- ------------------------------- -------------------------------------
Common Shares, no par value 4,869,419 Shares
Page 1 of 6
<PAGE> 2
PART II. OTHER INFORMATION
Item 5. Other Information
Change in Registrant's Certifying Accountants
The Company has dismissed Arthur Andersen LLP (Andersen) as its
principal independent accountant and has engaged Deloitte & Touche LLP
to serve as its independent accountant, both on February 2, 1995.
Andersen's reports on the Company's financial statements for the past
two years 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. The decision to change accountants
was approved by the Company's Audit Committee. During the Company's
two most recent fiscal years, and for the period ended February 2,
1995, there were no disagreements with Andersen on any matter of
accounting principles or practices, financial statement disclosure or
auditing scope or procedure, which disagreements, if not resolved to
the satisfaction of Andersen, would have caused Andersen to make
reference to the subject matter of the disagreements in their report.
Item 6. Exhibits and Reports on Form 8-K
(a) Exhibits
Exhibit No.
-----------
16.1 Letter Regarding Change in Certifying
Accountants, dated March 1, 1995, filed
herewith.
27 Financial Data Schedule (previously filed)
(b) Form 8-K
No reports on Form 8-K have been filed during the quarter for
which this Report is filed.
Page 2 of 6
<PAGE> 3
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.
ESSEF Corporation
(Registrant)
Thomas B. Waldin
----------------
Thomas B. Waldin
President and
Chief Executive Officer
(Principal Executive Officer)
Theodore A. Havens
------------------
Theodore A. Havens
Chief Financial Officer
and Treasurer
(Principal Accounting Officer)
Date: March 1, 1995
Page 3 of 6
<PAGE> 4
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
______________
FORM 10-Q/A
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d)
OF THE SECURITIES EXCHANGE ACT OF 1934.
For the quarter ended December 31, 1994
Commission File No. 0-15902
___________
Essef Corporation
EXHIBIT VOLUME
Page 4 of 6
<PAGE> 5
Essef Corporation
Form 10-Q/A
For the Quarter Ended December 31, 1994
Exhibit Volume - Table of Contents
Exhibits filed with and sequentially numbered as part of the report
Sequential
number of
Exhibit page of
Number Exhibit Description full report
- ------ ------------------- -----------
16.1 Letter Regarding Change in Certifying 6
Accountants, dated March 1, 1995,
filed herewith.
27 Financial Data Schedule (previously filed)
Page 5 of 6
<PAGE> 1
EXHIBIT 16.1
(Arthur Andersen Logo)
Arthur Andersen LLP
1717 East Ninth Street
Cleveland OH 44114
216 781 2140
March 1, 1995
Office of the Chief Accountant
SECPF Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir:
We have read Item 5 enclosed in the attached Form 10-Q/A dated March 1, 1995 of
Essef Corporation to be filed with the Securities and Exchange Commission and
are in agreement with the statements contained therein.
Very truly yours,
Arthur Andersen LLP
cc: Mr. Theodore A. Havens
Chief Financial Officer and Treasurer
Essef Corporation
Page 6 of 6