8-K 1 lmi8k092603.txt LMI AEROSPACE 8-K PERIOD ENDED 9/22/03 SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 _____________________ FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of earliest event reported: September 22, 2003 LMI AEROSPACE, INC. (Exact Name of Registrant as Specified in Its Charter) Missouri (State or Other Jurisdiction of Incorporation) 0-24293 43-1309065 (Commission File Number) (I.R.S. Employer Identification No.) 3600 Mueller Road, St. Charles, Missouri 63301 (Address of Principal Executive Offices) (Zip Code) (636) 946-6525 (Registrant's Telephone Number, Including Area Code) _____________________ Item 4. Changes in Registrant's Certifying Accountant. (a) On September 22, 2003, Ernst & Young LLP ("Ernst & Young") informed LMI Aerospace, Inc. (the "Company") that Ernst & Young will resign as the Company's independent accountant effective upon the completion of the quarterly review of the Company's fiscal quarter ending September 30, 2003. The reports of Ernst & Young on the financial statements of the Company for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. In connection with its audits for each of the two most recent fiscal years and through September 22, 2003, the date of this Report, there have been no disagreements with Ernst & Young on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Ernst & Young, would have caused Ernst & Young to make reference thereto in their report on the financial statements for such years. During the two most recent fiscal years and through September 22, 2003, the date of this Report, there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(v)). In response to the Company's request, Ernst & Young has furnished the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter dated September 25, 2003, is attached hereto as Exhibit 16.1 to this Form 8-K. (b) In accordance with the terms of the Company's Audit Committee Charter, the Company's Audit Committee will select the Company's new independent accountants. Item 7. Financial Statements and Exhibits. (c) Exhibits. The following exhibits are filed with this report. Exhibit Number Description 16.1 Letter dated September 25, 2003 from Ernst & Young LLP to the Securities and Exchange Commission regarding statements included in this Form 8-K. SIGNATURE 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. Date: September 26, 2003 LMI AEROSPACE, INC. By: /s/ Lawrence E. Dickinson --------------------------------------- Lawrence E. Dickinson Chief Financial Officer and Secretary EXHIBIT INDEX Exhibit Description 16.1 Letter dated September 25, 2003 from Ernst & Young LLP to the Securities and Exchange Commission regarding statements included in this Form 8-K.