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)