SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): December 9, 1997
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DHB CAPITAL GROUP, INC.
(Exact name of registrant as specified in its charter)
0-22429
(Commission File Number)
Delaware 0-22429 11-3129361
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
11 Old Westbury Road, Old Westbury, New York 11568
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code : (516) 997-1155
Not Applicable
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(Former name or former address, if changed since last report)
<PAGE>
Item 4. Change in Registrant's Certifying Accountant
On December 9, 1997, the firm of Capraro, Centofranchi, Kramer & Co., P.C.
resigned as the registrant's principal certifying accountant. The accountant's
report on the financial statements for the past two years contained an
unqualified opinion. During the registrant's two most recent fiscal years and
subsequent interim periods preceding their resignation, there were no
disagreements with the former accountants on any matter of accounting principals
or practices, financial statement disclosure, or auditing scope or procedure.
Exhibits
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1. Former accountant's letter
SIGNATURE
Pursuant to the requirements of the Securities and Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
DHB Capital Group, Inc.
(Registrant)
Date : December 15,1997 /s/ David H. Brooks, CEO
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David H. Brooks
(Signature)
James A. Capraro, CPA [GRAPHIC-CCK LOGO] 110 Route 10
Alan J. Centofranchi, CPA Suite 202
Dennis M. Ench, CPA So. Huntington
Joseph M. Kramer, CPA Certified Public Accountants New York, 11746
Gary F. Tidona, CPA 516 423-222
Fax 423-8844
Capraro, Centofranchi, Kramer & Co. P.C.
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read the statements made by DHB Capital Group, Inc. (File No. 0-22429),
(copy attached), which we understand will be filed with the Commission, pursuant
to Item 4 of Form 8-K, as part of the Company's Form 8-K report for the month of
December 1997. We agree with the statements concerning our Firm in such Form
8-K.
Very truly yours,
/s/Capraro, Centrofranchi, Kramer & Co., P.C.
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Capraro, Centrofranchi, Kramer & Co., P.C.
South Huntington, NY
December 15, 1997
