UNITED STATES
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) - December 3, 1999
W-J INTERNATIONAL, LTD.
(Exact name of registrant as specified in its charter)
Minnesota 0-17345 41-1578316
(State or other Jurisdiction (Commission File (IRS Employer
of incorporation) Number) Identification No.)
23 Washburne Avenue
Paynesville, MN 56362
(Address of principal executive offices and zip code)
(320) 243-3311
(Registrant's telephone number, including area code)
N/A
(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant.
On December 3, 1999, W-J International, Ltd. (the "Company") selected
Frieler Habben & Co. ("Frieler") to serve as its independent public accountants.
In connection with the audits of the Company for the two years ended
September 30, 1998, and the subsequent interim period preceding the selection of
Frieler, there were no disagreements with Stirtz Bernards Boyden Surdel & Larter
("Stirtz") on any matter of accounting principles or practices, financial
statement disclosure, the Company's internal controls, reliability of
management's representations or auditing scope or procedures, which
disagreements if not resolved to their satisfaction, would have caused them to
make reference to the matter in their reports.
The audit reports of Stirtz on the financial statements of the Company
as of and for the years ended September 30, 1997 and September 30, 1998 did not
contain any adverse opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope, or accounting principles.
The decision to change accountants was approved by the Company's Board
of Directors on December 3, 1999.
Item 7. Financial Statements; Pro Forma Financial Information and Exhibits.
(a) Financial statements.
None.
(b) Pro forma financial information.
None.
(c) Exhibits. The following exhibits are included with this report:
16 Letter from Stirtz Bernards Boyden Surdel & Larter
<PAGE>
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 duly authorized.
DATED: December 9, 1999 W-J INTERNATIONAL LTD.
By /s/ Edward H. Webb
Edward H. Webb, President
<PAGE>
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
EXHIBIT INDEX TO FORM 8-K
Date of Report: Commission File No.:
December 3, 1999 0-17345
W-J INTERNATIONAL, LTD.
Exhibit
16 Letter from Stirtz Bernards Boyden Surdel & Larter. P.A.
Exhibit 16
December 7, 1999
Securities and Exchange Commission
Washington, D.C. 20549
We were previously the independent accountants for W-J International, Ltd., and
on December 4, 1998, we reported on the financial statements of W-J
International, Ltd. as of September 30, 1998 and 1997, and for the years then
ended. On December 3, 1999, we were dismissed as independent accountants of W-J
International, Ltd.
We have read W-J International, Ltd.'s statements included under Item 4 of its
Form 8-K dated December 3, 1999, and we agree with such statements.
/s/ Stirtz Bernards Boyden Surdel & Larter, P.A.
Stirtz Bernards Boyden Surdel & Larter, P.A.
Stirtz Bernards Boyden Surdel & Larter, P.A.
7200 Metro Blvd.
Edina, Minnesota 55439
(612) 831-6499 Fax (612) 831-1219
