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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): JANUARY 22, 1998
INTERNATIONAL CUTLERY, LTD.
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(Exact name of registrant as specified in its charter)
Delaware 0-26874 13-3796781
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification
Number)
127 West 25th Street, New York, New York 10011
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (703) 450-0400
N/A
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(Former Name or Former Address, if Changed Since Last Report)
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) On January 22, 1998, International Cutlery, Ltd. (the
"Registrant") appointed the accounting firm of BDO Seidman, LLP of New York,
New York as independent accountants for fiscal 1998 to replace Rothstein Kass
& Company P.C. of Paterson, New Jersey, effective with such appointment. The
Registrant's Board of Directors approved the change in accountants.
(b) During the two most recent fiscal years and interim period
subsequent to April 26, 1997, there have been no disagreements with Rothstein
Kass & Company P.C. on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure or any other
reportable events.
(c) Rothstein Kass & Company P.C.'s report on the financial
statements for the past two years contained no adverse opinion or disclaimer
of opinion and was not qualified or modified as to uncertainty, audit scope
or accounting principles, except that a going concern opinion was included in
the opinion for the financial statements for the year ended April 26, 1997.
(d) The Registrant has provided Rothstein Kass & Company P.C. with
a copy of this disclosure.
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SIGNATURES
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.
INTERNATIONAL CUTLERY, LTD.
By: /s/ Joel J. Silver
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Joel J. Silver
President and Chairman of the Board
Dated: January 29, 1998
