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)April 26, 1999
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 April 26, 1999 the Registrant appointed Deloitte & Touche, LLP as
the new auditors for the Registrant. The change in auditors was approved by
Registrant's Board of Directors. There were no disagreements with the prior
auditors, Citrin Cooperman & Company,LLP 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 Citrin Cooperman &
Company,LLP
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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: April 30, 1999
April 28, 1999
Securities and Exchange Commission
Washington, DC 20549
We were previously principal accountants for Westbury Metals Group,
Inc. and on September 18, 1998, except as in note 18, which is as of February
15, 1999, we reported on the financial statements of Westbury Metals Group, Inc.
as of and for the year ended June 30, 1998. On April 26, 1999, we were dismissed
as principal accountants of Westbury Metals Group, Inc. We have read Westbury
Metals Group, Inc.'s statements included in Item 4 of its Form 8-K for April 26,
1999, and we agree with such statements.
Very truly yours,
Citrin Cooperman & Company, LLP
