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) August 5, 1999
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MERIX CORPORATION
Oregon 0-23818 93-1135197
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(State or other jurisdiction of (Commission (IRS Employer
incorporation or organization) File No.) Identification No.)
1521 Poplar Lane, Forest Grove, Oregon 97116
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(Address of principal executive offices) (Zip Code)
(503) 359-9300
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(Registrant's telephone number, including area code)
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(Former name, former address and former fiscal year,
if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant
On August 5, 1999, with the recommendation of the Audit Committee and
approval of the Board of Directors, the Company dismissed Deloitte & Touche LLP
as its independent auditors. Deloitte & Touche's reports on the Company's
financial statements for the last two years did not contain an adverse opinion
or a disclaimer of opinion and the reports were not qualified or modified as to
uncertainty, audit scope or accounting principles. During the Company's last two
fiscal years and during the current year, through August 5, 1999, there have not
been any disagreements with Deloitte & Touche 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 Deloitte
& Touche, would have caused it to make a reference to the subject matter of the
disagreement in connection with its reports. The Company does not believe there
is any additional information regarding Deloitte & Touche required to be
reported pursuant to Item 304 of Regulation S-K.
The Company has requested that Deloitte & Touche furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not it
agrees with the above statements. A copy of such letter is filed as an exhibit
to this Form 8-K.
Effective August 5, 1999 the Company has selected PricewaterhouseCoopers
LLP as the Company's independent auditors for the current fiscal year.
Item 7. Financial Statement and Exhibits
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(c) Exhibits
16. Letter from Deloitte & Touche LLP re change in certifying
accountant.
2
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SIGNATURE
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 hereunto duly authorized.
Dated: August 9, 1999
MERIX CORPORATION
By JANIE S. BROWN
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Janie S. Brown
Vice President, Treasurer and
Chief Financial Officer
(Principal Financial Officer)
3
August 9, 1999
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of Merix
Corporation dated August 5, 1999.
Yours truly,
DELOITTE & TOUCHE LLP
