SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES AND EXCHANGE ACT
Date of report (Date of earliest event reported): November 17, 1998
USA BRIDGE CONSTRUCTION OF N.Y., INC.
(Exact Name of Registrant as Specified in Charter)
New York 0-26262 11-3032277
(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
53-09 97th Place, Corona, New York 11368
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (718) 699-0100
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Item 4. Changes in Registrant's Certifying Accountant.
On November 17, 1998, Scarano and Tomaro, P.C. (the "Former Accountant")
declined to stand for reappointment as USA Bridge Construction of N.Y., Inc.'s
(the "Company") independent public accountant. The Former Accountant's report on
the financial statements for the past two years did not contain any adverse
opinion or a disclaimer of opinion, nor was it qualified or modified as to any
uncertainty, audit scope or accounting principles. There were no disagreements
with the Former Accountant on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure.
Item 5. Other Events.
The engagement of a new accountant was approved by the Company's Board of
Directors. The Company has engaged Massella, Tomaro & Co., LLP to replace the
Former Accountant as the Company's independent certifying public accountant.
Item 7. Financial Statements and Exhibits
(c) Exhibits:
16.1 Letter on change in certifying public accountant.
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934,
the registrant has duly caused this report to be signed on behalf by the
undersigned hereunto duly authorized.
November 23, 1998 USA BRIDGE CONSTRUCTION OF N.Y., INC.
By: /s/ Joseph Polito, President
Joseph Polito, President
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125 Michael Drive, Suite 101
SCARANO & TOMARO, P.C. Syosset, New York 11791
Certified Public Accountants & Consultants 516 364-0300
Fax 516 364-3003
November 23, 1998
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Re: USA Bridge Construction of NY, Inc.
File Ref. No. 0-26262
We were previously the independent auditors for USA Bridge Construction of
NY, Inc. ("the Company") under the date of October 4, 1997, we reported on the
consolidated financial statements of USA Bridge Construction of NY, Inc. and
subsidiaries as at June 30, 1997, and for each of the years in the two-year
period then ended. On November 17, 1998, our engagement was terminated. We have
read the statements included under Item 4 of Form 8-K dated November 23, 1998,
of USA Bridge Construction of NY, Inc. and based on the following the respondent
agrees with such statements. Regarding disagreements and reportable events, the
respondent knows of no such matters but we suggest you contact Anthony Tomaro
directly who was the engagement partner at Scarano & Tomaro, P.C. relating to
the audits of USA Bridge Construction of NY, Inc., Anthony Tomaro is affiliated
with the Company's new auditor's Massella, Tomaro & Co., LLP.
Very truly yours,
Scarano & Tomaro, P.C.
<PAGE>
125 Michael Drive, Suite 101
SCARANO & TOMARO, P.C. Syosset, New York 11791
Certified Public Accountants & Consultants 516 364-0300
Fax 516 364-3003
November 24, 1998
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Re: USA Bridge Construction of N.Y., Inc.
File Ref. No. 0-26262
As a former partner of Scarano & Tomaro, P.C. and as a partner of Massella,
Tomaro & Co., LLP (the successor accountant to USA Bridge Construction of N.Y.,
Inc.), I have read the statements included under Item 4 and 5 of Form 8-K dated
November 23, 1998, of USA Bridge Construction of N.Y., Inc. and agree with such
statements.
Very truly yours.
Anthony Tomaro, CPA
Partner
