-----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, CSAp+giWiQgvgwncp4gw8u8SELivPZ6TV9GHSqD7Z4qG8I71Cw3BQFxdH+QMAXqQ VZZErIjENRl6kbS3LCSfpQ== 0000913906-97-000001.txt : 19970107 0000913906-97-000001.hdr.sgml : 19970107 ACCESSION NUMBER: 0000913906-97-000001 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19961213 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 19970106 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHEM INTERNATIONAL INC CENTRAL INDEX KEY: 0001016504 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 133035216 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-28876 FILM NUMBER: 97501416 BUSINESS ADDRESS: STREET 1: 201 ROUTE 22 CITY: HILLSIDE STATE: NJ ZIP: 07205 BUSINESS PHONE: 2019260816 MAIL ADDRESS: STREET 1: 201 ROUTE 223 CITY: HILLSIDE STATE: NJ ZIP: 07205 8-K/A 1 8K AMENDED UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington D.C. 20549 --------- FORM 8-K/A [Amending Form 8-K [Date of Event December 4, 1996] Filed on December 6, 1996 and Amended on December 13, 1996] Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Event December 4, 1996 Commission File Number 000-28876 CHEM INTERNATIONAL, INC. AND SUBSIDIARIES (Exact name of registrant as specified in its charter) Delaware 13-3035216 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) 201 Route 22 Hillside, New Jersey 07205 (Address of principal executive offices) (Zip code) Registrant's telephone number, including area code: (201) 926-0816 ------------------------ CHEM INTERNATIONAL, INC. AND SUBSIDIARIES - ------------------------------------------------------------------------------ ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT - ------------------------------------------------------------------------------ 1. Effective December 4, 1996, Chem International, Inc. ["Chem"] dismissed its prior certifying accountants, Cornick, Garber & Sandler, LLP ["Cornick"] and retained as its new certifying accountants, Moore Stephens, P.C. Cornick's report on Chem's financial statements during the most recent fiscal year contained no adverse opinion or a disclaimer of opinion, and was not qualified as to uncertainty, audit scope or accounting principles. The decision to change accountants was approved by Chem's Board of Directors. During the last fiscal year and the subsequent interim period through December 4, 1996, there were no disagreements between Chem and Cornick on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Cornick, would have caused it to make a reference to the subject matter of disagreements in connection with its report. None of the "reportable events" described in Item 304(a)(l)(iv)(A) occurred with respect to Chem within the last fiscal year and through December 4, 1996. 2. Effective December 4, 1996, the Company engaged Moore Stephens, P.C. as its principal accountants to audit the Company's financial statements. During the Company's last two most recent fiscal years and the subsequent interim period to date hereof, the Company has not consulted Moore Stephens, P.C. on items which (1) concerned the application of accounting principles to a specified transaction, either complete or proposed or (2) concerned the subject matter of a disagreement or reportable event with Cornick. 3. The Company has requested Cornick to furnish it with a letter addressed to the Securities and Exchange Commission stating whether Cornick agrees with the statements contained in the first paragraph above. A copy of the letter from Cornick to the Securities and Exchange Commission is filed as Exhibit 1 hereto. CHEM INTERNATIONAL, INC. AND SUBSIDIARIES - ------------------------------------------------------------------------------ ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS - ------------------------------------------------------------------------------ 1. Letter from Cornick to the Securities and Exchange Commission dated January 3, 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. CHEM INTERNATIONAL, INC. AND SUBSIDIARIES Date: January 3, 1997 By:/s/ E. Gerald Kay E. Gerald Kay, President and Chief Executive Officer EX-16 2 CHANGE OF CERTIFIED ACCOUNTANTS CORNICK, GARBER & SANDLER, LLP Certified Public Accountants EXHIBIT 1 January 3, 1997 Securities and Exchange Commission Washington, D.C. 20549 Gentlemen: We have read the information in the second paragraph of item 4(1) contained in the Form 8-K/A dated January 3, 1997 of Chem International, Inc. and agree with the statements made therein. Very truly yours, Cornick, Garber & Sandler, LLP Certified Public Accountants cc: Mr. E. Gerald Kay, President Chem International, Inc. 630 Third Avenue New York, NY 10017-6705 212-557-3900 Fax 212-557-3936 50 Charles Lindbergh Boulevard Uniondale, NY 11553-3600 516-542-9030 Fax 516 542-9035 -----END PRIVACY-ENHANCED MESSAGE-----