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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 (Date of earliest event reported) July 15, 1998
DIPLOMAT DIRECT MARKETING CORPORATION
(Exact name of registrant as specified in its charter)
DIPLOMAT CORPORATION
(Former name or registrant)
DELAWARE 0-22432 13-3727399
(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification No.)
incorporation)
25 KAY FRIES DRIVE
STONY POINT, NY 10980
(Address of principal executive offices, including zip code)
(914) 786-5552
(Registrant's telephone number, including area code)
Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) On July 15, 1998, Diplomat Direct Marketing Corporation
(the "Registrant") appointed the accounting firm of BDO Seidman, LLP of New
York, New York, as principal independent accountants for fiscal year ended
September 30, 1997 to replace Feldman Sherb Ehrlich & Co., P.C. (formerly
known as Feldman Radin & Co., P.C.), who were dismissed as principal
independent accountants effective with such appointment. Feldman Sherb Ehrlich
& Co., P.C. will continue to perform certain accounting services for the
registrant.
(b) During the two most recent fiscal years and interim
period subsequent through July 15, 1998, there have been no disagreements with
Feldman Sherb Ehrlich & Co., P.C. on any
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matter of accounting principles or practices, financial statement disclosure
or auditing scope or procedure or any other reportable events.
(c) Feldman Sherb Ehrlich & Co., P.C. report on the
financial statements for the past two years contained no adverse opinion or
disclaimer of opinion and was not qualified or modified as to uncertainty,
audit scope or accounting principles.
(d) The Registrant has provided Feldman Sherb Ehrlich & Co.,
P.C. with a copy of this disclosure, and requested that Feldman Sherb Ehrlich
& Co., P.C. furnish a letter to the Commission stating whether it agrees with
the above statements. (A copy of that letter is filed as Exhibit 16 to this
Form 8-K).
Item 7 FINANCIAL STATEMENTS AND EXHIBITS
(a), (b) Financial Statements - None.
(c) Exhibits
16. Letter from Feldman Sherb Ehrlich & Co., P.C. dated
July 21, 1998
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act
of 1934, the registrant has duly caused this Form 8-K to be signed on its
behalf by the undersigned hereunto duly authorized.
Dated: July 21, 1998
DIPLOMAT DIRECT MARKETING
CORPORATION
By: /s/ Jonathan Rosenberg
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Jonathan Rosenberg
Chief Executive Officer
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EXHIBIT INDEX
No. Exhibit
16 Letter from Feldman Sherb Ehrlich & Co., P.C. dated July 21, 1998
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Exhibit 16
[FELDMAN SHERB EHRLICH & CO., P.C. LETTERHEAD]
July 21, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the statements made by Diplomat Direct Marketing
Corporation, (copy attached), which we understand will be filed with the
Securities and Exchange Commission, pursuant to Item 4 of Form 8-K, under the
Securities Exchange Act of 1934, as amended, as part of the Company's Form 8-K
report dated July 21, 1998. We agree with the statements concerning our Firm
in such Form 8-K.
Very truly yours,
/s/ Feldman Sherb Ehrlich & Co., P.C.
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Certified Public Accountants
