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) July 6, 1994
Standard Motor Products, Inc.
New York
1-4743 11-1362020
(Commission File Number) (I.R.S. Employer Identification No.)
37-18 Northern Boulevard, Long Island City, NY 11101
(Address of Principal Executive Offices) (Zip Code)
(718) 392-0200
(Registrant's Telephone Number, including Area Code)
Not Applicable
(Former Name or Former Address, if Changes Since Last Report)
Item 4 Changes in Registrant's Certifying Accountant
Effective July 6, 1994, the Registrant changed its prior certifying
principal accountant from David Berdon & Co. ("DB") to KPMG Peat Marwick
("KPMG").
DB's reports on the Registrant's financial statements for the two
fiscal years ended December 31, 1993 contained no adverse opinions or
disclaimers of opinion nor were such reports qualified or modified as to
uncertainty, audit scope or accounting principles.
The decision to dismiss DB was unanimously approved by the Audit
Committee of the Board of Directors of the Registrant.
During the two fiscal years ended December 31, 1993 and the quarter
ended March 31, 1994, there were no disagreements between the Registrant and DB
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 DB, would have caused it to make a reference to
the subject matter of the disagreements in connection with its reports.
None of the "reportable events" described in Item 304(a)(1)v) of
Regulation S-K occurred with respect to the Registrant during the two fiscal
years ended December 31, 1993 and the period from January 1, 1994 through July
6, 1994.
Effective July 6, 1994, the Registrant engaged KPMG as its principal
accountant.
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Item 7. Financial Statements and Exhibits
Exhibit Number Description
1
Letter dated July 6, 1994 from David
Berdon & Co. to the Securities and
Exchange Commission relating to its
concurrence with the statements
concerning it made by the Registrant in
this Current Report.
3
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
STANDARD MOTOR PRODUCTS, INC.
BY: Michael J. Bailey
Michael J. Bailey
Vice President and
Chief Financial Officer
July 6, 1994
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EXHIBIT INDEX
Exhibit Number Description Page
1
Letter dated July 6, 1994 from David Berdon & Co. 7
to the Securities and Exchange Commission relating
to its concurrence with the statements concerning
it made by the Registrant in this Current Report.
5
EXHIBIT 1
6
[LOGO]
EXHIBIT 1
Securities and Exchange
Commission
Washington, D.C. 20549
Gentlemen:
We were previously the accountants for Standard Motor Products, Inc. and
Subsidiaries, and, on February 25, 1994, we reported on the consolidated
financial statements of Standard Motor Products, Inc. and Subsidiaries ("SMP")
as of and for the two years ended December 31, 1993. On July 6, 1994, we were
dismissed as principal accountants of Standard Motor Products, Inc. We have
read Standard Motor Products, Inc.'s statements included under item 4 of its
form 8-K dated July 6, 1994, and we agree with such statements.
Very truly yours,
DAVID BERDON & CO.
New York, N. Y.
July 6, 1994
