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 3
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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
accountant.
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 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
1 Letter from Coopers & 5
Lybrand L.L.P.
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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 G. Egan, Jr.
Title: Chief Financial Officer
and Treasurer
Date: December 23, 1996
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COOPERS & LYBRAND L.L.P.
One Post Office Square
Boston, MA 02109
T: (617) 478-5000
December 27, 1996
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by The Westwood Group, Inc.
(copy attached), which we understand will be filed with the
Commission, pursuant to Item 4 of Form 8-K, as part of the
Company's Form 8-K report for the month of December, 1996. We
agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
/s/ Coopers & Lybrand L.L.P.
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