SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
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CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) October 23, 1996
ESQUIRE COMMUNICATIONS LTD.
(Exact name of registrant as specified in charter)
DELAWARE 1-11782 13-3703760
(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification
incorporation) No.)
216 EAST 45TH STREET, NEW YORK, NY 10017
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (212) 687-8010
342 MADISON AVENUE, NEW YORK, NY 10173
(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Effective October 23, 1996, Esquire Communications Ltd. (the "Company")
engaged KPMG Peat Marwick LLP as its independent accountants to audit its
financial statements in place of Freed Maxick Sachs & Murphy, P.C. (the "Former
Accountants").
The decision to change accountants was approved by the Board of Directors
and the Audit Committee of the Company and was the result of the Company's
belief that due to its increasing size and nationwide scope of operations, it
needed a "Big 6" accounting firm with nationwide operations to audit its
financial statements.
The Former Accountants' report on the financial statements of the Company
for each of the past two years did not contain an adverse opinion or a
disclaimer of opinion, and was not qualified or modified as to uncertainty,
audit scope or accounting principles. There were no disagreements of the type
described in paragraph (a)(i)(iv) of Item 304 of Regulation S-K or any
reportable event as described in paragraph (a)(1)(v), paragraph (a)(2) or
paragraph (b) of Item 304 of Regulation S-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION
AND EXHIBITS.
EXHIBITS
16 Letter from Freed Maxick Sachs & Murphy, P.C.
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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.
ESQUIRE COMMUNICATIONS LTD.
Dated: October 29, 1996 By:/S/ VASAN THATHAM
Vasan Thatham
Chief Financial Officer
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EXHIBIT INDEX
EXHIBIT DESCRIPTION PAGE NO.
16 Letter from Freed Maxick
Sachs & Murphy, P.C.
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Exhibit 16
October 29, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
We were previously the independent accountants for Esquire
Communications Ltd., and on January 27, 1996, we reported on the consolidated
financial statements of Esquire Communications Ltd. and subsidiaries as of and
for the three years ended December 31, 1995. On October 23, 1996, we were
dismissed as independent accountants of Esquire Communications Ltd.
We have read Esquire Communications Ltd.'s statements included under
Item 4 of its Form 8-K dated October 29, 1996, and we agree with such
statements.
Very truly yours,
FREED MAXICK SACHS & MURPHY, P.C.
