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): December 23, 1996
THE WESTWOOD GROUP, INC.
(Exact name of registrant as specified in its charter)
Delaware 0-1590 04-1983910
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
190 VFW Parkway, Revere, Massachusetts 02151
Registrant's telephone number, including area code: (617) 284-2600
Not Applicable
Former name or former address, if changed since last report
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The Exhibit Index is located at Page 4
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Item 4. Changes in Registrant's Certifying Accountant
On December 20, 1996, The Westwood Group, Inc. dismissed
Coopers & Lybrand L.L.P. as its independent accountant.
The reports of Coopers & Lybrand L.L.P. on the financial
statements for the past two fiscal years contained no adverse
opinion or disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting principle.
The Registrant's Board of Directors, participated in and
approved the decision to change independent principle.
In connection with its audits for the two most recent fiscal years
and through December 20, 1996, there have been no
disagreements with Coopers & Lybrand L.L.P. 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 Coopers & Lybrand L.L.P. would
have caused them to make reference thereto in their report on
the financial statements for such years.
During the two most recent fiscal years and through December
20, 1996 there have been no reportable events (as defined in
Regulation S-K Item 304(a)(1)(v).
The Registrant has requested Coopers & Lybrand L.L.P. furnish
it with a letter addressed to the SEC stating whether or not it
agrees with the above statements.
The Registrant engaged BDO Siedman, L.L.P. as its new
independent accountants as of December 20, 1996. During the
two most recent fiscal years and through December 20, 1996,
the Registrant has not consulted with BDO Siedman, L.L.P. on
items which (1) were or should have been subject to SAS 50 or
(2) concerned the subject matter of a disagreement or reportable
event with the former auditor, (as described in Regulation S-K
Item 304(a)(2).
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Exhibit Index
Exhibit No. Exhibit Sequentially
Numbered Page
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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, hereunto duly authorized.
THE WESTWOOD GROUP
(Registrant)
By: /s/ Richard G. Egan, Jr.
Name: Richard E. Egan, Jr.
Title: Chief Financial Officer
and Treasurer
Date: December 23, 1996
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