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 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
a) Effective October 12, 1995, The Stephan
Co.(Commission File No. 1-4436) has accepted the resignation
of Kaufman Rossin & Co. as independent public accountants
for purposes of performing the registrant's 1995 year end
audit. Kaufman, Rossin & Co.'s report on The Stephan Co.
financial statements for the years ended December 31,1994
and 1993 contained no adverse opinion or a disclaimer of
opinion and was not qualified as to uncertainty, audit scope
or accounting principles.
None of the reportable events as described in item
304(a)(1)(ii) occurred with respect to The Stephan Co.
within the last two (2) fiscal years reported on by Kaufman,
Rossin & Co.
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.
16.1 Letter re change in Certifying Accountant
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 October 17, 1995.
The Stephan Co.
By:
David Spiegel
Chief Financial Officer
Kaufman, Rossin & Co.
Certified Public Accountants
2699 South Bayshore Drive
Miami, Florida 33133
October 12,1995
Mr. David Spiegel
Chief Financial Officer
The Stephan Co.
1850 W. Mcnab Rd.
Ft. Lauderdale, FL 33309
This is to confirm that the client-auditor relationship
between The Stephan Co. (Commission File No. 1-4436) and
Kaufman, Rossin & Company has ceased.
Very truly yours,
Kaufman, Rossin & Company
cc: Office of the Chief Accountant
SECPS Letter file
Mail Stop 9-5
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
