SARATOGA BRANDS INC
8-K, 2000-11-13
DAIRY PRODUCTS
Previous: UNITED AMERICAN HEALTHCARE CORP, 10-Q, EX-27, 2000-11-13
Next: EVERFLOW EASTERN PARTNERS LP, 10-Q, 2000-11-13



                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549



                                     FORM 8K
                                 CURRENT REPORT

     PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

       DATE OF REPORT (Date of earliest event reported): November 10, 2000

                              THE CLASSICA GROUP, INC.
                         (Formerly Saratoga Brands Inc.)
        (Exact name of small business issuer as specified in its charter)



           NEW YORK                   0-19721             13-3413467
   (STATE OR JURISDICTION           (COMMISSION         (IRS EMPLOYER
       OF INCORPORATION)            FILE NUMBER)      IDENTIFICATION NO.)


     1835 SWARTHMORE AVENUE, LAKEWOOD, NEW JERSEY         08701
     --------------------------------------------         -----
       (Address of principal executive offices)         (zip code)


       Registrant's telephone number, including area code: (732) 363-3800
<PAGE>

Item 4.  Changes in Registrant's Certifying Accountant

         a. Effective November 10, 2000, The Classica Group, Inc.(the "Company")
dismissed its  prior certifying  accountants, Deloitte & Touche LLP ("Deloitte")
and retained as its new certifying accountants, Ehrenkrantz, Sterling & Company,
Certified Public Accountants and Consultants ("Ehrenkrantz").  Deloitte's report
on the Company's  financial  statements for the fiscal years ended  December 31,
1999 and 1998 contained no adverse  opinions  or  disclaimer of opinions,and was
not qualified as to  audit  scope, accounting principles, or uncertainties.  The
decision to change accountants was approved by the Audit Committee and the Board
of Directors of the Company. As required by applicable rules  of the  Securities
and Exchange Commission, the Company notified Deloitte that during  the two most
recent  fiscal  years and the  interim  period from December  31,  1999  through
November 9, 2000 the Company was unaware of any disputes between the Company and
Deloitte  as  to  matters  of  accounting  principles  or  practices,  financial
statement disclosure,  or audit scope of procedure,  which disagreements, if not
resolved  to  the  satisfaction  of  Deloitte, would have caused it  to  make  a
reference to the subject  matter of  the  disagreements  in  connection with its
reports  and   requested  Deloitte  to confirm this, a copy of which is attached
hereto.

         b. Effective  November 10, 2000, the Company engaged Ehrenkrantz as its
principle accountants. During the most recent fiscal year end and the subsequent
interim  periods  to  the  date  hereof, the Company did not consult Ehrenkrantz
regarding any of the matters or events  set forth in item 304 (a)(2) and (i) and
(ii) of  Regulation S-B.
<PAGE>


                                    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  the
undersigned thereunto duly authorized




                              The Classica Group, Inc.
                                   (Registrant)




Date:    November 10, 2000                By:/s/ Scott G. Halperin
                                             ---------------------
                                             Scott G. Halperin
                                             Chairman & Chief Executive Officer


Date:    November 10, 2000                By:/s/ Bernard F. Lillis, Jr.
                                             --------------------------
                                             Bernard F. Lillis, Jr
                                             Chief Financial Officer

<PAGE>
November 10, 2000

Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C.  20549

Dear Sirs/Madams:

We have read and agree  with the  comments in Item 4 of Form 8-K of The Classica
Group, Inc. dated November 10, 2000.

Yours truly,


Deloitte & Touche LLP


© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission