-----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, P/z+kKn2yZneEHlNZpKvKWX0pQzu04qOcrfDJSn2X1Dg4nGXxuwWCxDjqtd4OMh6 0d/4iNkXht+chWX21nLl7g== 0001116502-02-002043.txt : 20021226 0001116502-02-002043.hdr.sgml : 20021225 20021226114915 ACCESSION NUMBER: 0001116502-02-002043 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20021204 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20021226 FILER: COMPANY DATA: COMPANY CONFORMED NAME: 21ST CENTURY HOLDING CO CENTRAL INDEX KEY: 0001069996 STANDARD INDUSTRIAL CLASSIFICATION: FIRE, MARINE & CASUALTY INSURANCE [6331] IRS NUMBER: 650248866 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-25001 FILM NUMBER: 02868761 BUSINESS ADDRESS: STREET 1: 4161 N W 5TH STREET CITY: PLANTATION STATE: FL ZIP: 33317 BUSINESS PHONE: 9545819993 MAIL ADDRESS: STREET 1: 4161 N W 5TH STREET CITY: PLANTATION STATE: FL ZIP: 33317 8-K/A 1 twentyfirstcentury-8ka.txt AMENDED CURRENT REPORT UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K/A CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES ACT OF 1934 DECEMBER 4, 2002 (Date of earliest event reported) 21st CENTURY HOLDING COMPANY ---------------------------- (Exact name of registrant as specified in its charter)
Florida 000-25001 65-0248866 - ------------------------------------- ------------------------------ ------------------------------- (State or other jurisdiction of (Commission File Number) I.R.S. Employer of incorporation) Identification No.
4161 N.W. 5th Street, Plantation, Florida 33317 ----------------------------------------------- (Address of Principal Executive Offices)(Zip Code) (954) 581-9993 -------------- (Registrant's telephone number, including area code) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS ---------------------------------------------- On December 3, 2002, the Board of Directors of 21st Century Holding Company (the "Company") recommended and approved the dismissal of its principal accountants, McKean, Paul, Chrycy, Fletcher and Co. ("McKean"). Also, on December 3, 2002 the Board of Directors recommended and approved the replacement firm of De Meo, Young, McGrath as its independent auditors, effective December 5, 2002. The audit reports of McKean on our financial statements for the last two years did not contain a qualified, adverse or disclaimed opinion. During the last two years and subsequent interim periods preceding this change, there have been no disagreements with McKean on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedure, which, if not resolved to the satisfaction of McKean, would have caused them to make reference to the subject matter of such disagreements in connection with issuing their reports. Also, no reportable events, within the meaning of Item 304(a)(1)(v) of Regulation S-K, has occurred during the two most recently completed years and subsequent interim periods, preceding this change. The Company has provided McKean with these disclosures, and has requested that they furnish the Company with a letter, addressed to the Securities and Exchange Commission (the "Commission"), stating whether or not they agree with the statements contained herein. That letter dated December 12, 2002 is included in this report as Exhibit 16.1. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS --------------------------------- (a) None (b) None (c) Exhibits Exhibit 16.1 Letter addressed to the Securities and Exchange Commission from McKean, Paul, Chrycy, Fletcher and Co. 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. 21ST CENTURY HOLDING COMPANY Date: December 26, 2002 By: /s/ Edward J. Lawson ----------------------------- Edward J. Lawson Title: President and Chief Executive Officer (Principal Executive Officer) Date: December 26, 2002 By: /s/ J.G. Jennings, III ----------------------------- J.G. Jennings, III Title: Chief Financial Officer (Principal Accounting and Financial Officer) EX-16.1 3 accountantchange-161.txt CHANGE OF ACCOUNTANTS Exhibit 16.1 December 23, 2002 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sir/ Madam: We have read paragraphs 2 through 4 of Item 4 included in the Form 8-K/A, copy attached, dated December 4, 2002 of 21st Century Holding Company to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, McKean, Paul, Chrycy, Fletcher & Co. By: /s/ James W. Graham -------------------- James W. Graham -----END PRIVACY-ENHANCED MESSAGE-----