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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
Pursuant to Section 13 or 15(d) of the Securities Act of 1934
Date of Report September 30, 1996
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(Date of Earliest Event Reported)
PCC FLOW TECHNOLOGIES, Inc.
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(Exact name of registrant as specified in its charter)
Delaware 33-56256 94-3115884
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(State or other jurisdiction (Commission (I.R.S. Employer ID No.)
of incorporation) File Number)
301 Camp Craft Road, Suite 100, West Lake Hills, Austin, Texas 78746
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(Address of principal executive offices) (Zip Code)
512-314-8500
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(Registrant's telephone number, including area code)
NEWFLO Corporation
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(Former Name, Former Address and former year, if changed since last report)
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PCC FLOW TECHNOLOGIES, Inc.
Item 4. Changes in Registrant's Certifying Accountant
As a result of the Change in Control as filed on Form 8K, Item 1,
dated July 31, 1996, the certifying accountant has been changed to Price
Waterhouse LLP.
The reports of Ernst & Young LLP on the Company's financial
statements for the past two fiscal years 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 the audits of the Company's financial statements for
each of the two fiscal years ended December 31, 1995, and in the subsequent
interim period, there were no disagreements with Ernst & Young LLP on any
matters of accounting principles or practices, financial statement disclosure,
or auditing scope and procedures which, if not resolved to the satisfaction
of Ernst & Young LLP would have caused Ernst & Young LLP to make reference to
the matter in their report.
The Company has requested Ernst & Young LLP to furnish it a letter
addressed to the Commission stating whether it agrees with the above
statements. A copy of that letter, dated October 2, 1996, is filed as Exhibit
16 to this Form 8-K/A.
1
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PCC FLOW TECHNOLOGIES, Inc.
Signature
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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.
PCC FLOW TECHNOLOGIES, Inc.
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(Registrant)
Date: October 4, 1996 By: -----------------------
----------------- W.D. Larsson
Vice President and
Chief Financial Officer
(Principal Financial and
Accounting Officer)
2
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Ernst & Young LLP
700 Lavaca, Suite 1400
Austin, Texas 78701
October 2, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K dated September 30, 1996, of PCC Flow
Technologies, Inc. (formerly NEWFLO Corporation) and are in agreement with the
statements contained in the second and third paragraphs on page one therein.
We have no basis to agree or disagree with other statements of the registrant
contained therein.
/s/ Ernst & Young LLP
Ernst & Young LLP
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