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U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A-2
CURRENT REPORT
Pursuant to section 13 or 15(d) of the Securities Exchange Act of 1934
Date of report (Date of earliest event reported): May 24, 1999
ACRODYNE COMMUNICATIONS, INC.
(Exact name of registrant as specified in its charter)
Commission file number
0-24886
Delaware 11-3067564
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(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
516 Township Line Road
Blue Bell, Pennsylvania 19422
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(Address of principal executive offices) (Zip Code)
Issuer's telephone number: 215-542-7000
NOT APPLICABLE
(Former name or former address, if changed from last report)
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Item 4. Changes in Registrant's Certifying Accountant.
Acrodyne's Board of Directors unanimously resolved to appoint Arthur Andersen
LLP as the company's independent accountant for the fiscal year ending December
31, 1999, and to discontinue the services of PricewaterhouseCoopers LLP, which
had served as the company's independent accountant since May 1991. On April 30,
1999, PricewaterhouseCoopers LLP was dismissed as the Company's auditors and
Arthur Andersen LLP was engaged on April 30, 1999, to audit the financial
statements of Acrodyne for fiscal year ending December 31, 1999.
PricewaterhouseCoopers LLP's reports on the company's financial statements for
the past two fiscal years ended December 31, 1998 and 1997 did not contain an
adverse opinion or a disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope or accounting principles.
In connection with its audits for the past two fiscal years ended December 31,
1998 and 1997, there have been no disagreements with PricewaterhouseCoopers,
LLP, 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 PricewaterhouseCoopers LLP would have caused them to make
reference thereto in their report on the financial statements for such years.
Exhibit 16.1 Letter from PWC attached
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SIGNATURES
Pursuant to the requirement 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.
Acrodyne Communications, Inc.
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(Registrant)
May 24, 1999 /s/ A. Robert Mancuso
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A. Robert Mancuso
President and CEO
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[Letterhead of PricewaterhouseCoopers]
May 24, 1999
Securities and Exchange Commission
450 5th Street, N.W.
Washington D.C. 20549
Commissioners:
We have read the statements made by Acrodyne Communications, Inc. (copy
attached), which will be filed with the Commission, pursuant to Item 4 of Form
8-K, as part of the Company's Form 8-K/A to be filed on or about May 24, 1999.
We agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
