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UNITED STATES
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 (Date of earliest event reported): November 15, 1999
GUNTHER INTERNATIONAL, LTD.
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(Exact name of Registrant as specified in its charter)
DELAWARE 000-22994 51-0223195
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(State or other (Commission File Number) (IRS Employer
jurisdiction of Identification
incorporation) Number)
ONE WINNENDEN ROAD, NORWICH, CONNECTICUT 06360
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (860) 823-1427
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N/A
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(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant.
(a) Previous independent accountants.
(i) On November 15, 1999, Gunther International, Ltd.
("Registrant") dismissed Arthur Andersen LLP as its
independent accountants.
(ii) The reports of Arthur Andersen LLP on the financial
statements of the Registrant for the past two fiscal
years contained no adverse opinion or disclaimer of
opinion and were not modified as to uncertainty,
audit scope, or accounting principles.
(iii) The Audit Committee of the Board of Directors of the
Registrant approved the decision to change the
independent accountants of the Registrant.
(iv) In connection with its audits for the two most recent
fiscal years, there have been no disagreements with
Arthur Andersen LLP on any matter of accounting
principles or practices, financial statement
disclosure, or auditing scope or procedure, which
disagreements if not resolved to the satisfaction of
Arthur Andersen LLP would have caused them to make
reference thereto in their reports on the financial
statements of the Registrant for such years.
(v) The Registrant has requested that Arthur Andersen LLP
furnish it with a letter addressed to the Commission
stating whether or not it agrees with the above
statements. A copy of such letter, dated November 15,
1999, is filed as Exhibit 16.1 to this Current Report
on Form 8-K.
(b) New Independent Accountants.
The Registrant engaged Ernst & Young LLP as its new
independent accountants as of November 15, 1999.
During the two most recent fiscal years, the
Registrant has not consulted with Ernst & Young LLP,
regarding either (i) the application of accounting
principles to a specified completed or contemplated
transaction, or the type of audit opinion that might
be rendered on the Registrant's financial statements
and no written or oral advice was provided that was
an important factor considered by the Registrant in
reaching a decision as to any accounting, auditing or
financial reporting issue, or (ii) any matter that
was the subject of a disagreement or event identified
in response to Item 304(a)(1)(iv) of Regulation S-B.
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Item 7. Financial Statements and Exhibits
(c) The following documents are filed herewith as exhibits:
16.1 Letter from Arthur Andersen LLP, dated November 15, 1999.
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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.
GUNTHER INTERNATIONAL, LTD.
a Delaware corporation
Date: November 15, 1999 By: /s/ Michael M. Vehlies
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Michael M. Vehlies
Chief Financial Officer
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Arthur Andersen LLP
One Financial Plaza
Hartford, Connecticut 06103
Exhibit 16.1
November 15, 1999
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read paragraphs (i) through (v) of section (a) of Item 4
included in the Form 8-K dated November 15, 1999 of Gunther International, Ltd.
to be filed with the Securities and Exchange Commission and are in agreement
with the statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
cc: Mr. Michael M. Vehlies, Chief Financial Officer
Gunther International, LTD
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