COVENTRY INDUSTRIES CORP
8-K, 1998-06-05
MISCELLANEOUS FABRICATED METAL PRODUCTS
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                      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: June 5, 1998

                           COVENTRY INDUSTRIES CORP.
            ------------------------------------------------------
            (Exact name of registrant as specified in its charter)

  FLORIDA                           000-22653                      65-0353816
- ---------------                   ------------                   --------------
(State or other                   (Commission                    (IRS Employer
jurisdiction of                   File Number)                   Identification
incorporation)                                                   Number)

                          7777 Glades Road, Suite 211
                             Boca Raton, Fl 33434
                             --------------------
                  (Address of executive offices and Zip Code)

Registrant's telephone number, including area code: 561-488-4802

                                not applicable
                                --------------
         (Former name or former address, if changed since last report)




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Item 4.  Changes in Registrant's Certifying Accountant.

         On June 1, 1998 BDO Seidman, LLP advised Coventry Industries Corp., a
Florida corporation (the "Company") of its decision not to accept a renewal of
its engagement as the Company's principal accountant. BDO Seidman, LLP had
served as the Company's principal accountant since August 4, 1997. During the
period BDO Seidman, LLP was engaged as the Company's principal accountant
there were no disagreements with BDO Seidman, LLP on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure. No accountant's report on the financial statements of the Company
issued by BDO Seidman, LLP contained an adverse opinion or a disclaimer of
opinion, or was qualified or modified as to uncertainty, audit scope or
accounting principles. The Company requested that BDO Seidman, LLP furnish it
with a letter addressed to the Securities and Exchange Commission stating
whether or not they agreed with the statements made by the Company herein and,
if not, stating the respects in which they did not agree. The Company filed a
copy of such letter from BDO Seidman, LLP confirming their agreement to the
Company's statements as contained herein. See Exhibit 16.1 hereto.

Item 7.  Financial Statements and Exhibits.

         (a) Financial Statements of Businesses Acquired.

                  Not applicable.

         (b)      Pro forma Financial Information.

                  Not applicable.

         (c)      Exhibits.

No.                             Description
- ---                             -----------
16.1                    Letter from BDO Seidman, LLP





                                       1

<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 hereunto duly authorized.

Date: June 5, 1998                             By: /s/ Robert Hausman
                                                   --------------------------
                                               Robert Hausman,
                                               President and Chief Executive
                                               Officer


                                       2



                                 EXHIBIT 16.1

                               BDO SEIDMAN, LLP
                          Accountants and Consultants
                   NationsBank Tower at International Place
                                100 SE 2 Street
                                  Suite 2200
                             Miami, Florida 33131
                           Telephone (350) 381-8000
                               Fax (305)374-1135


                                                                  June 5, 1998

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

                  Re:   Coventry Industries Corp. (the "Company")
                        File No. 000-22653

Ladies and Gentlemen:

         The Company has provided us with a copy of the Report on Form 8-K
wherein the Company is reporting under Item 4. thereof this firm's decision
not to accept a renewal of our engagement as the Company's principal
accountants. In such Report on Form 8-K, the Company states that during the
period BDO Seidman, LLP was engaged as the Company's principal accountant
there were no disagreements with BDO Seidman, LLP on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure. No accountant's report on the financial statements of the Company
issued by BDO Seidman, LLP contained an adverse opinion or a disclaimer of
opinion, or was qualified or modified as to uncertainty, audit scope or
accounting principles. BDO Seidman, LLP confirms its agreement with such
statements by the Company as contained in the Report on Form 8-K to which this
letter is an exhibit.

                                                     Sincerely,

                                                     BDO SEIDMAN, LLP
                                                     /s/ BDO Seidman, LLP






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