U.S. Securities and Exchange Commission
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Act of 1934
Date of Report (Date of earliest event reported): May 5, 1998
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JD AMERICAN WORKWEAR, INC.
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(Exact name of registrant as specified in its charter)
Delaware 33-98682 05-0460102
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State or other jurisdiction (Commission (IRS Employer
of incorporation File Number) Identification No.)
46 Old Flat River Road, Coventry, Rhode Island 02816
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(Address of principal executive offices)
Registrant's telephone number, including area code: (401) 397-6800
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(Former name or former address, if changed since last report)
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT:
Effective April 1, 1998, the Boston office of Richard A. Eisner &
Company, LLP ("RAE") was merged into the Boston office of BDO Seidman, LLP
("BDO"). As this merger resulted in RAE no longer having an office in the
Providence-Boston area, JD American Workwear, Inc. ("the Company") concluded
that it would be appropriate to select a new accounting firm. By unanimous
consent, the Board of Directors of the Company voted on May 5, 1998, to
retain BDO to serve as the Company's independent auditors. RAE's report on
the Company's financial statements for the year ended February 28, 1997
contains a statement expressing substantial doubt about the Company's
ability to continue as a going concern. However, during the Company's two
most recent fiscal years or any subsequent interim period, there were no
disagreements between the Company and RAE on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope
or procedure which, if not resolved to the satisfaction of RAE, would have
caused it to make reference to the subject matter of the disagreement in
connection with its report on the audited financial statements.
Prior to the engagement of BDO there were no discussions between the
Company and BDO regarding (i) the application of any accounting principle to
a specific or completed transaction (ii) the type of audit opinion that
might be rendered on the Company's financial statements, or (iii) any matter
that was the subject of disagreement with the Company's former auditor on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure.
The Company requested that RAE furnish itwith a letter addressed to
the Securities and Exchange Commission indicating whether RAE agrees with
the statements made by the Company in response to this Item 4, or, if not,
stating the basis upon which RAE disagrees. A copy of said letter is
attachedhereto as Exhibit 16.1
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this amendment to be signed on its behalf by the
undersigned, thereunto duly authorized.
JD AMERICAN WORKWEAR, INC.
May 7, 1998 By: /s/ Anthony P. Santucci
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Anthony P. Santucci, Treasurer
EXHIBIT 16.1
Richard A. Eisner & Company, LLP
Accountants and Consultants
RAE May 6, 1998
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Re: JD American Workwear, Inc.
Commission File # 33-98682
We were previously the independent auditors for JD American Workwear, Inc.
(the "Company). We were informed by facsimile letter on May 4, 1998 that
our engagement as principal auditor was terminated. We have read the
statements included under Item 4 of Form 8-K dated May 6, 1998, of the
Company and except for the references to the retention of BDO Seidman, LLP
in the first paragraph of Item 4, LLP as to which we have no knowledge, we
agree with the statements in such paragraph.
We have no knowledge of the facts reported in the balance of Item 4. Except
that the Registrant did ask us to write this letter.
Very truly yours,
/s/ Richard A. Eisner & Company, LLP
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Richard A. Eisner & Company, LLP
575 Madison Avenue, New York, N.Y. 10022-2597
Telephone: (212) 355-1700 Fax:( 212) 355-2414
Member of Summit International Associates, Inc.
New York, NY . Melville, NY . Cambridge, MA . Florham Park, NJ
