Securities and Exchange Commission
Washington D.C. 20549
Form 8-K/A
(AMENDMENT NO. 1)
Current Report
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date Of Report (Date of the earliest event reported)
October 12, 1995
____________________
The Stephan Co.
Florida 1-4436 59-0676812
(State or other (Commission File (I.R.S. Employer
jurisdiction of Number) Identification
incorporation) Number)
1850 W. McNab Road
Fort Lauderdale, Florida 33309
(Address of principal executive offices) (Zip Code)
(305) 971-0600
(Registrant's telephone number, including area code)
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
(b) During the two most recent fiscal years and
through October 12, 1995 (date of resignation), there have
been no disagreements with Kaufman Rossin & Co. on any
matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure or any
reportable events.
(c) The Registrant has requested that Kaufman Rossin
& Co. furnish it with a letter addressed to the Securities
and Exchange Commission stating whether it agrees with the
statements included in the original Form 8-K as filed on
October 17, 1995. A copy of Kaufman Rossin & Co.'s letter
to the Securities and Exchange Commission, dated October 18,
1995 is filed as Exhibit 16.2 to this Form 8-K/A.
(d) The Registrant has requested Kaufman Rossin & Co.
to furnish it with a letter addressed to the Securities and
Exchange Commission stating whether or not it agrees with
the statements made by the Registrant in response to this
item 4 and, if not, stating the respects in which it does
not agree. The Registrant delivered a copy of this Form 8-K/A
report to Kaufman Rossin & Co. on November 1, 1995. The
Registrant will file by amendment, as an exhibit to the Form
8-K report, a copy of such letter when it is received.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION
AND EXHIBITS.
(a) Financial Statements of Business Required.
None
(b) Pro Forma Financial Information.
None
(c) Exhibits.
16.2 Letter from former independent accountant concurring
with Registrant's Form 8-K as filed with the Securities and
Exchange Commission on October 17, 1995.
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,
in the State of Florida on November 1, 1995.
The Stephan Co.
By:
David Spiegel
Chief Financial Officer
Kaufman, Rossin & Co.
Certified Public Accountants
2699 South Bayshore Drive
Miami, Florida 33133
October 18,1995
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: The Stephan Co.
File Ref. No. 1-4436
We were previously the principal accountant for The Stephan
Co. and, under the date of March 30, 1995, we reported on
the consolidated financial statements of The Stephan Co. and
subsidiaries as of and for the years ended December 31, 1994
and 1993. On October 11, 1995, we resigned. We have read
The Stephan Co.'s statements included under Item 4 of its
Form 8-K dated October 12, 1995 and we agree with such
statements.
Very truly yours,
KAUFMAN, ROSSIN & COMPANY
cc: David Spiegal
(via fax at 305-971-0636)
