Core Industries Inc
P. O. Box 2000
Bloomfield Hills, MI 48304
January 19, 1994
Securities and Exchange Commission
Washington, DC 20549
Re: Core Industries Inc
Gentlemen/Ladies:
Enclosed herewith is an amended Form 8-K (original filed electronically on
January 13, 1994) which provides as Exhibit 16 response from dismissed certified
public accountants.
If you have any questions or require anything further, please telephone the
undersigned at (810) 642-3400.
Very truly yours,
CORE INDUSTRIES INC
By: /s/ RAYMOND H. STEBEN, JR.
------------------------------
Raymond H. Steben, Jr.
Vice President-Finance and CFO
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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): January 11, 1994
CORE INDUSTRIES INC
(Exact name of registrant as specified in its charter)
Nevada 1-5024 38-1052434
(State or other jurisdiction (Commission File (I.R.S. Employer
of incorporation) Number) Identification No.)
P. O. Box 2000, Bloomfield Hills, Michigan 48304
(Address of principal executive offices) (zip code)
Registrant's telephone number, including area code: (810) 642-3400
Item 4. Changes in Registrant's Certifying Accountants.
On January 11, 1994, the Registrant's Board of Directors, acting upon the
recommendation of the Registrant's Audit Committee of the Board of Directors,
selected the firm of Coopers & Lybrand to replace Deloitte & Touche as its
certified public accountants. Deloitte & Touche was dismissed as the
Registrant's certified public accountants as of that date.
Deloitte & Touche's reports on the Registrant's financial statements for
the past two years have not contained an adverse opinion or a disclaimer of
opinion, nor were the reports qualified as to uncertainty, audit scope or
accounting principles.
There were no disagreements with Deloitte & Touche on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure during the Registrant's two most recent fiscal years or any
subsequent interim period preceding the dismissal of Deloitte & Touche.
None of the kinds of events listed in Item 304(a)(1)(v) of Regulation S-K
occurred within the Registrant's two most recent fiscal years and any subsequent
interim period preceding the dismissal of Deloitte & Touche.
Item 7. Financial Statements, Pro Forma
Financial Information and Exhibits.
(c) Exhibits
16. Letter from Deloitte & Touche addressed to the Securities and
Exchange Commission.
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.
CORE INDUSTRIES INC
(Registrant)
Date: January 13, 1994 /s/ RAYMOND H. STEBEN, JR.
-----------------------------
Raymond H. Steben, Jr.
Vice President-Finance and CFO
(duly authorized officer)
INDEX TO EXHIBITS
Exhibit
16. Letter from Deloitte & Touche addressed to the Securities and Exchange
Commission, dated January 14, 1994.
Deloitte & Touche Exhibit 16
Suite 900
600 Renaissance Center
Detroit, MI 48243-1704
Telephone: (313) 396-3000
January 14, 1994
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, DC 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of Core
Industries Inc dated January 14, 1994.
Yours truly,
/s/ DELOITTE & TOUCHE
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Deloitte & Touche