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 5,1998
WESTBURY METALS GROUP, INC.
(Exact name of registrant as specified in its charter)
New York
(State or Other Jurisdiction of Incorporation)
33-42408-NY 11-3023099
(Commission File Number) (I.R.S. Employer Identification No.)
750 Shames Drive, Westbury, New York 11590
(Address of principal executive offices)(Zip Code)
(516) 997-8333
(Registrant's telephone number, including area code)
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ITEM 4. Changes in Registrant's Certifying Accountant
On October 5, 1998, the Registrant appointed Citron
Cooperman Co. as the new auditors for the Registrant. The
change in auditors was approved by Registrant's Board of
Directors. The prior auditor, Scott & Guilfoyle were the
auditors for the Registrant prior to the merger with Westbury
Alloys, Inc. The new auditors were the auditors for Westbury
Alloys, Inc. There were no disagreements with Scott & Guilfoyle
on any matter of accounting principles or practices, financial
statement disclosure or audit scope or procedure which if not
resolved to the satisfaction of the former accountants would
have caused them to make reference to the subject matter in
their report. None of the events listed in paragraphs (B)
through (D) of Regulation S-B Item 304 (a) (1) (iv) occurred.
ITEM 7. Financial Statements and Exhibits.
(c) Exhibits
1. Copy of Letter from Scott & Guilfoyle.
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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.
WESTBURY METALS GROUP, INC.
(Registrant)
By:
Mandel Sherman, President
DATED: October 5, 1998
Scott & Guilfoyle
Certified Public Accountants
5 Dakota Drive Suite 206
Lake Success, New York 11042
(516) 775-9600
October 5, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Rosecap, Inc.
File #33-42408-NY
Gentlemen:
We were previously the principal accountant of Rosecap, Inc.
and, under the date of August 6, 1997, we reported on the
financial statements of Rosecap, Inc. As of and for the years
ended June 30, 1997 and 1996. On October 5, 1998, our
appointment as principal accountant was terminated. We have
read Item 4 of the Form 8-K dated October 5, 1998 of Westbury
Metals Group, Inc. (formerly Rosecap, Inc.) and we agree with
the statements contained therein so far as they relate to our
firm.
Very truly yours,
Scott & Guilfoyle
