-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, IsrSE8eY772UvFLgnMyNBQ/XYgbuo5GF4CDg2kpbT0jkJxlMLlN/fQ5ClJ+6pE/C aqNrwfnp1GkF7T7ml4N5gg== 0000950124-00-001483.txt : 20000324 0000950124-00-001483.hdr.sgml : 20000324 ACCESSION NUMBER: 0000950124-00-001483 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20000301 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20000323 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GEOGRAPHICS INC CENTRAL INDEX KEY: 0001000621 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-PAPER AND PAPER PRODUCTS [5110] IRS NUMBER: 870305614 STATE OF INCORPORATION: WY FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: SEC FILE NUMBER: 000-26756 FILM NUMBER: 576755 BUSINESS ADDRESS: STREET 1: 1555 ODELL RD STREET 2: P O BOX 1750 CITY: BLAINE STATE: WA ZIP: 98230 BUSINESS PHONE: 3603326711 MAIL ADDRESS: STREET 1: 1555 ODELL RD CITY: BLAINE STATE: WA ZIP: 98230 8-K/A 1 AMENDMENT NO.1 TO FORM 8-K 1 SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K/A CURRENT REPORT Amendment No. 1 Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) MARCH 1, 2000 GEOGRAPHICS, INC. (Exact name of registrant as specified in its charter) WISCONSIN 0-26756 87-0305614 (State of incorporation) (Commission File Number) (IRS Employer Identification No.)
1555 ODELL ROAD, P. O. BOX 1750, BLAINE, WASHINGTON 98231 (Address of principal executive offices) (360) 332-6711 (Registrant's telephone number, including area code) (NOT APPLICABLE) (Former name or former address, if changed since last report) 2 ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT. The purpose of this report on Form 8-K/A is to amend the Current Report on Form 8-K filed by Geographics, Inc. (the "Company") on March 8, 2000 in order to file with the Securities and Exchange Commission a letter from Moss Adams LLP written in response to the statements the Company made in Item 4 of the original Current Report on Form 8-K. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (c) Exhibits. 16.1 Letter Regarding Change in Certifying Accountant. 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. GEOGRAPHICS, INC. March 23, 2000 By: /s/ James L. Dorman -------------------- James L. Dorman President and Chief Executive Officer EXHIBIT INDEX EXHIBIT DESCRIPTION 16.1 Letter dated March 22, 2000 from Moss Adams LLP, the Company's former independent accountants, to the Securities and Exchange Commission.
EX-16.1 2 LETTER FROM MOSS ADAMS LLP 1 EXHIBIT 16.1 [LETTERHEAD OF MOSS ADAMS LLP] Securities and Exchange Commission Washington, DC 20549 Gentlemen: We were previously principal accountants for Geographics, Inc. (the Company) and on May 7, 1999 we reported on the consolidated financial statements of Geographics, Inc. as of March 31, 1999 and March 31, 1998 and for each of the years in the three-year period ended March 31, 1999. On February 29, 2000, we were terminated as principal accountants of the Company. We have read the Company's statements included under Item 4 of its Form 8-K filed with the commission on March 8, 2000 and have the following comments. The Company's Form 8-K indicates we were dismissed on March 1, 2000. The notice of the dismissal we received from the Company was date February 29, 2000. At the time of our dismissal as auditors for Geographics, Inc., we had discussions with the Company concerning the adequacy of reserves and accruals recognized in past financial statements. In our opinion, these discussions were considered disagreements as determined by Item 304(a)(iv) of Regulation S-K, which if not resolved, would have caused us to make reference to the subject matter in our audit report. These matters, and their effects on previously issued financial statements taken as a whole, were thoroughly reviewed and discussed with management of the Company. Additionally, Moss Adams, the Company, and KPMG participated in telephone conversations regarding such matters prior to our dismissal. It is clear to us, that based upon the wording of the Form 8-K and discussions with the Company, an understanding was reached and no restatement of prior financial statements is necessary. We cannot confirm the following statements made in the Form 8-K filed on March 8, 2000. 1. That KMPG has been engaged as the Company's auditors 2. That the change in auditor was approved by the Company's Board of Directors 3. That KPMG, when having informal discussions with the Company concerning the adequacy of reserves and accruals in past financial statements, has not made any determination on such matters. /s/ Moss Adams LLP Bellingham, Washington March 22, 2000
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