UNITED STATES
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 29, 1999
CUMBERLAND TECHNOLOGIES, INC.
(Exact Name of Registrant as Specified in its Charter)
FLORIDA
(State or other jurisdiction of incorporation)
0-19727 59-3094503
(Commission File No.) (I.R.S.EmployerIdentification No.)
4311 West Waters Avenue, Suite 501 Tampa, Florida
(Address of Principal Executive Office)
33614
(Zip code)
(813) 885-2112
(Registrant's Telephone Number, Including Area Code)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
At a meeting held on December 29, 1999, the Board of Directors of the
Company approved the engagement of Deloitte & Touche LLP as its
independent auditors for the fiscal year ending December 31, 1999 to
replace the firm of Giunta, Ferlita & Walsh, P.A., who were dismissed as
auditors of the Company effective December 29, 1999. There were no
disagreements with Giunta, Ferlita & Walsh, P.A. on any matters of
accounting principles or practices, financial statement disclosure, or
auditing scope and procedures. The Company has requested Giunta, Ferlita &
Walsh, P.A. to furnish it a letter addressed to the Commission stating
whether it agrees with the above statements. A copy of that letter dated
December 30, 1999 is filed as Exhibit 16 to this Form 8-K.
<PAGE>
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, thereunto duly authorized, in Tampa, State of Florida, on January
3, 2000.
CUMBERLAND TECHNOLOGIES, INC.
Date: January 3, 2000 By: /s/ Joseph M. Williams
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Joseph M. Williams
President and Chief Executive Officer
Date: January 3, 2000 By: /s/ Carol S. Black
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Carol S. Black
Secretary and Chief Financial Officer
December 30, 1999
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K, dated December 30, 1999, of Cumberland
Technologies, Inc. (File No. 0-19727) and are in agreement with the statements
contained in the second and third sentences of the paragraph on page 1 therein.
We have no basis to agree or disagree with other statements of the registrant
contained therein.
By: /s/: GIUNTA, FERLITA & WALSH, P.A.
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Copy to Cumberland Technologies, Inc.
