-----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, RcEeKO/GHxvbP0fFcR/VdKIfzR0SKeFeo5a8hv5mfziOsFHuoFIaND/NB1qN5wRE LPLnfuEZkav1yCFX798ZsQ== 0001125282-04-003371.txt : 20040720 0001125282-04-003371.hdr.sgml : 20040720 20040720171843 ACCESSION NUMBER: 0001125282-04-003371 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040719 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20040720 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WILSHIRE OIL CO OF TEXAS CENTRAL INDEX KEY: 0000107454 STANDARD INDUSTRIAL CLASSIFICATION: OPERATORS OF APARTMENT BUILDINGS [6513] IRS NUMBER: 840513668 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-04673 FILM NUMBER: 04922688 BUSINESS ADDRESS: STREET 1: 921 BERGEN AVE CITY: JERSEY CITY STATE: NJ ZIP: 07306-4204 BUSINESS PHONE: 2014202796 MAIL ADDRESS: STREET 1: 921 BERGEN AVENUE CITY: JERSEY CITY STATE: NJ ZIP: 07306 8-K 1 b333163_8k.txt CURRENT REPORT UNITED STATES 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 July 19, 2004 Date of Report (Date of earliest event reported) WILSHIRE ENTERPRISES, INC. (Exact name of Registrant as specified in its charter) DELAWARE 1-4673 84-0513668 (State or other jurisdiction of (Commission File (IRS Employer incorporation or organization) Number) Identification No.) 921 BERGEN AVENUE, JERSEY CITY, NEW JERSEY 07306 (Address of principal executive offices) (Zip Code) (Registrant's telephone number, including area code) (201) 420-2796 (Former name or former address, if changed since last report.) ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT The Company previously disclosed on Form 8-K dated July 5, 2004, the appointment of J.H. Cohn LLP as the Company's new Independent Registered Public Accounting Firm for the fiscal year ending December 31, 2004. In connection with the appointment of J.H. Cohn, the Company has terminated its relationship with Ernst & Young LLP ("E&Y"). During the period May 14, 2004 through July 5, 2004, there were no disagreements with E&Y on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. The Company has provided E&Y with a copy of the foregoing statement. Attached as Exhibit 16.1 is a copy of E&Y's letter dated July 19, 2004, stating its agreement with such statement. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS a. Not applicable. b. Not applicable c. Exhibits The following exhibit is filed with this report: Exhibit Number Description -------------- ----------- 16.1 Letter from E&Y to the Securities and Exchange Commission dated July 19, 2004. -2- 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. Dated: July 19, 2004 WILSHIRE ENTERPRISES, INC. (Registrant) By: /s/ Daniel C. Pryor ---------------------------------- Daniel C. Pryor President -3- EX-16.1 2 b333163_ex16-1.txt LETTER FROM E&Y Exhibit 16.1 ERNST & YOUNG LLP Phone: (212) 773-3000 5 Times Square www.ey.com New York, NY 10036 July 19, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Gentlemen: We have read Item 4 of Form 8-K dated July 19, 2004 of Wilshire Enterprises, Inc. and are in agreement with the statements contained in the two paragraphs on page two therein except for the first sentence of paragraph one which we have no basis to agree or disagree. /s/ ERNST & YOUNG LLP -----END PRIVACY-ENHANCED MESSAGE-----