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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 Exchange Act
of 1934
Date of Report (Date of earliest event reported)
October 3, 1995
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FIRETECTOR INC.
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(Exact name of registrant as specified in its charter)
Delaware 0-17580 11-2941299
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification
No.)
262 Duffy Avenue, Hicksville, New York 11801
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (516) 433-4700
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Item 4. Changes in Registrant's Certifying Accountant.
(a) By resolution adopted on October 3, 1995, the Board of
Directors of Firetector Inc. elected to change independent
auditors and to engage the accounting firm of Moore Stephens
as independent accountants for the year ended September 30, 1995.
(b) The services of Ernst & Young LLP were terminated on
October 3, 1995.
(c) In connection with the audits of the Registrant's
consolidated financial statements for each of the two fiscal
years ended September 30, 1994 and in the subsequent interim
period, there have been no disagreements with Ernst & Young LLP
on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope and procedures which, if
not resolved to the satisfaction of Ernst & Young LLP would have
caused Ernst & Young LLP to make reference to the matter in
their report.
(d) Ernst & Young LLP's reports on the financial statements
for the years ended September 30, 1994 and September 30, 1993
contained no adverse opinion or disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope or
accounting principles; except such reports contained an
explanatory paragraph related to the Registrant's ability to
continue as a going concern.
(e) The Registrant has requested Ernst & Young LLP to furnish
it with a letter addressed to the Securities & Exchange
Commission stating whether it agrees with the above statements.
A copy of Ernst & Young LLP's letter to the Securities and
Exchange Commission, dated October 5, 1995, is filed as Exhibit 1
to this Form 8-K.
Item 7. Financial Statements and Exhibits
(c) Exhibits.
Exhibit No. Description
1 Letter from Ernst & Young LLP, dated October 5, 1995
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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.
FIRETECTOR INC.
(Registrant)
Date: October 10, 1995 DENNIS P. McCONNELL
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DENNIS P. McCONNELL,
Assistant Secretary
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Exhibit 1 to Form 8-K
October 5, 1995
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated October 3, 1995, of
Firetector Inc and are in agreement with the statements contained
in paragraphs 4(c) and (d) on page 2 therein. We have no basis
to agree or disagree with other statements of the registrant
contained therein.
ERNST & YOUNG LLP
