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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: February 16, 1998
TURBOSONIC TECHNOLOGIES, INC.
(Exact name of Registrant as specified in Charter)
Delaware 0-12661 13-1949528
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(State or other jurisdiction of (Commission File No.) (IRS Employer
incorporation) Identification
Number)
11 Melanie Lane, Hanover, New Jersey 07396
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (973) 884-4388
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Item 4. Changes in Registrant's Certifying Accountant.
On February 16, 1998, Registrant dismissed Arthur Andersen LLP
("AA") as Registrant's independent auditor.
AA's reports on Registrant's financial statements for each of its two
fiscal years ended April 30, 1996 and April 30, 1995, respectively
(collectively, the "Prior Fiscal Years"), were each qualified in their reference
to the uncertainty of Registrant's ability to continue as a going concern.
Except as aforesaid, such reports did not contain an adverse opinion or
disclaimer of opinion, nor were such reports qualified or modified as to
uncertainty, audit scope or accounting principles.
Registrant's dismissal of AA was unanimously approved by Registrant's
Board of Directors.
There were no disagreements ("Disagreements") between Registrant and
AA during either (i) the Prior Fiscal Years, or (ii) the period May 1, 1997
through February 16, 1998 (the "Interim Period") on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which Disagreement, if not resolved to the satisfaction of AA, would
have caused AA to make reference to the subject matter of the Disagreement in
connection with its reports for the Prior Fiscal Years.
There were no "Reportable Events," as such term is defined in Item
304(a)(1)(v) of Regulation S-K, during either (i) the Prior Fiscal Years or (ii)
the Interim Period.
Registrant has engaged Ernst & Young LLP ("EY") as its independent
auditor for Registrant's fiscal year ended April 30, 1997. Registrant did not
consult EY with respect to either (i) the Prior Fiscal Years (ii) the Interim
Period with respect to either the application of accounting principles to a
specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on Registrant's financial statements, or (ii) any
matter that was either the subject of a Disagreement or a Reportable Event.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(a) Not applicable.
(b) Not applicable.
(c) (i) Letter from AA dated February 17, 1998
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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.
Dated: February 16, 1998 TURBOSONIC TECHNOLOGIES, INC.
(Registrant)
By: /s/ Patrick J. Forde
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Patrick J. Forde
Secretary/Treasurer
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Exhibit 7(c)(i)
[Letterhead of Arthur Andersen LLP
101 Eisenhower Parkway
Roseland, New Jersey 07868-1099]
February 17, 1998
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sirs:
We have read Item 4 included in the attached Form 8-K dated February 16, 1998 of
TurboSonic Technologies, Inc. to be filed with the Securities and Exchange
Commission are in agreement with the statements contained therein.
Very truly yours,
/s/Arthur Andersen LLP
cc: Richard H. Hurd, TurboSonic Technologies, Inc.
