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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 30, 1999
COVENTRY INDUSTRIES CORP.
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(Exact name of registrant as specified in its charter)
FLORIDA 333-11169 65-0353816
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(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification
incorporation) Number)
1900 Corporate Blvd.
Boca Raton, FL 33431
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(Address of executive offices and Zip Code)
Registrant's telephone number, including area code: 561-988-2544
Not Applicable
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(Former name or former address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountants.
On June 30, 1999 Sweeney, Gates & Co. was dismissed as the
Registrant's principal accountant. Sweeney, Gates & Co. had served as the
Registrant's principal accountant since June 11, 1998. During the period
Sweeney, Gates & Co. was engaged as the Registrant's principal accountant there
were no disagreements with Sweeney, Gates & Co. 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 Registrant
issued by Sweeney, Gates & Co contained an adverse opinion or a disclaimer of
opinion, or was qualified or modified as to uncertainty, audit scope or
accounting principles. The Registrant requested Sweeney, Gates & Co. to furnish
it with a letter addressed to the Securities and Exchange Commission stating
whether or not Sweeney, Gates & Co. agrees with the statements made by the
Registrant in response to this Item 4 and, if not, stating the respects in which
he does not agree. The Registrant delivered a copy of this Form 8-K report to
Sweeney, Gates & Co. on June 30, 1999. The Registrant is filing such letter as
an exhibit to this Form 8-K Report.
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On June 30, 1999 the Registrant engaged J.H. Cohn LLP ("JHC") as its
independent public accountant for the fiscal year ended June 30, 1999. The
decision to change accountants was approved by the Registrant's Board of
Directors. J.H. Cohn, LLP had been the principal independent public accountant
for BSD Healthcare Industries, Inc and its subsidiaries, Respiratory Care
Services, Inc. and RCS Subacute, Inc. BSD was acquired by the registrant on
December 7, 1998. JHC had issued unqualified opinions on the financial
statements of BSD and its subsidiaries, which are included in the registrants
current report on form 8-K dated December 22, 1998
Item 7. Financial Statements and Exhibits.
(c) Exhibits.
No. Description
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16.7 Letter regarding change in certifying accountant from Sweeney,
Gates & Co.
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 30, 1999 By: /s/ Robert L. Hausman
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Robert L. Hausman,
President
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Exhibit 16.7
Sweeney,Gates & Co.
Certified Public Accountant
2691 Oakland Park Blvd
Suite 302
Ft. Lauderdale, FL 33306
Telephone: (954) 565-4080 Facsimile: (954) 565-6010
June 30, 1999
Securities and Exchange Commission
450 Fifth Avenue, N.W.
Washington, D.C. 20549
Re: Coventry Industries Corp. (the "Company")
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Ladies and Gentlemen:
This firm has been provided with a copy of the disclosure to be made by
the Company in a Report on Form 8-K regarding a change in the Company's
certifying accountants from Sweeney, Gates & Co. to J.H. Cohn LLP. After
review of such disclosure, this firm agrees with the statements made by the
Company therein as it relates to this firm.
Sincerely,
/s/ Sweeney, Gates & Co.
Sweeney, Gates & Co.
