SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report: March 31, 2000
TRUDY CORPORATION
353 Main Avenue
Norwalk, Connecticut 06851
Commission File No. 0-16056
Incorporated in the State of Delaware
Federal Identification No. 06-1007765
Telephone: (203) 846-2274
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ITEM 4 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
The Board of Directors of the Company has approved by a consent, dated March 29,
2000, in lieu of a meeting, the engagement of Abrams and Company, P.C. as the
Company's independent auditor for the fiscal year ending March 31, 2000 to
replace the firm of Ernst & Young LLP, which was dismissed as auditor of the
Company effective March 29, 2000.
The report of Ernst & Young LLP on the Company's financial statements for the
fiscal year ended March 31, 1999 did not contain an adverse opinion or a
disclaimer of the opinion and was not qualified or modified as to uncertainty,
audit scope, or accounting principles.
In connection with the audit of the Company's financial statements for the
fiscal year ended March 31, 1999 and in the subsequent interim period, there
were no disagreements with Ernst & Young LLP on any matters of accounting
principles or practices, financial statement disclosure, or auditing scope
procedures which, if not resolved to the satisfaction of Ernst & Young LLP would
have caused Ernst & Young LLP to make reference to these matters in their
report. The Company has requested Ernst & Young LLP to furnish the Company with
a letter addressed to the Commission stating whether it agrees with the above
statements. A copy of this letter, dated March 31, 2000, is filed as an exhibit
to this Form 8-K.
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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 hereunto duly authorized.
TRUDY CORPORATION
Date: March 31, 2000 By /s/ WILLIAM W. BURNHAM
--------------------------------
William W. Burnham, Chairman
and Chief Executive Officer
BY /s/ WILLIAM T. CARNEY
--------------------------------
William T. Carney, Chief
Financial Officer and
Secretary
March 30, 2000
Mr. William T. Carney
Vice President and Chief Financial Officer
Trudy Corporation
353 Main Avenue
Norwalk, Connecticut 06851-1552
Dear Mr. Carney:
This is to confirm that the client-auditor relationship between Trudy
Corporation (Commission File Number 0-16056) and Ernst & Young LLP has ceased.
Sincerely,
/s/ Ernst & Young LLP
Copy to Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
