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): April 5, 1999
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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) (Zip Code)
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
On April 5, 1999, JD American Workwear, Inc. (the "Registrant")
dismissed BDO Seidman, LLP as the principal independent accountants for the
Registrant.
The report on the Registrant's financial statements prepared by BDO
Seidman, LLP for fiscal year ended February 28, 1998 contain no adverse
opinion or disclaimer of opinion and are not qualified or modified as to
uncertainty, audit scope or accounting principles. The report prepared by
Richard A Eisner Company, LLP on the Registrant'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.(1)
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(1) Effective April 1, 1998, the Boston office of Richard A. Eisner &
Company, LLP was merged into the Boston office of BDO Seidman, LLP.
As this merger resulted in RAE no longer having an office in the
Providence-Boston area, the Registrant retained BDO to serve as the
Company's independent auditors for the fiscal year ended February 28,
1998.
During the two most recent fiscal years and the subsequent interim
period, there were no disagreements with BDO Seidman, LLP or Richard A.
Eisner & Company, LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which, if
not resolved to the satisfaction of them, would have caused them to make
reference to the subject matter of the disagreement in connection with its
report on the audited financial statements
The decision to change accountants was recommended and approved by
the Board of Directors of the Registrant.
On April 5, 1999, the Registrant engaged the auditing firm of
Bederson & Company, LLP to audit the Registrant's financial statements for
the fiscal year ended February 28, 1999.
Prior to the engagement of Bederson & Company, LLP, there were no
discussions with representatives of said firm regarding either the
application of any accounting principle to a specific or completed
transaction, or the type of audit opinion that might be rendered on the
Registrant's financial statements, or 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 Registrant has requested that BDO Seidman, LLP furnish it with a
letter addressed to the Securities and Exchange Commission indicating
whether they agree with the statements made by the Registrant in response
to this Item 4, and, if not, stating the respect in which they does not
agree. A copy of said letter will be filed with the SEC by amendment to
this Form 8-K.
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.
April 9, 1999 By: /s/ Anthony P. Santucci
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Anthony P. Santucci, Treasurer
