SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
Current report pursuant
to Section 13 or 15(d) of the
Securities and Exchange Act of 1934
Date of Report (Date of Earliest Event Reported): January 31, 1997
THERMAL INDUSTRIES, INC.
(Exact Name of Registrant as Specified in its Charter)
PENNSYLVANIA
(State or Other Jurisdiction of Incorporation)
0-9790 25-1145753
(Commission File Number) (I.R.S. Employer Identification Number)
301 Brushton Avenue, Pittsburgh, Pennsylvania
(Address of Principal Executive Offices)
15221
(Zip Code)
(412) 244-6400
(Registrant's Telephone Number, Including Area Code)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On January 31, 1997, the Registrant engaged Arthur Andersen LLP, to
act as the Registrant's independent certified public accountant. Arthur
Andersen LLP replaces Sydney Heisler, CPA who resigned on February 18,
1997.
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, thereunto duly authorized.
THERMAL INDUSTRIES, INC.
BY:
DATE:_________________ /s/ Eric Rascoe____
Eric Rascoe
Secretary-Treasurer