-----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, JHnv6VMjbMlhat1+zFgU5ZRXtEydHOuXoOepaQezpmWVZDmx8Y5vkvFyCkNmpBbG N8pcHWC6f9XVLh4n/vV/AQ== 0000950134-02-014902.txt : 20021122 0000950134-02-014902.hdr.sgml : 20021122 20021122153152 ACCESSION NUMBER: 0000950134-02-014902 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20021119 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20021122 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHROMALINE CORP CENTRAL INDEX KEY: 0001083301 STANDARD INDUSTRIAL CLASSIFICATION: PHOTOGRAPHIC EQUIPMENT & SUPPLIES [3861] IRS NUMBER: 410730027 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-25727 FILM NUMBER: 02837886 BUSINESS ADDRESS: STREET 1: 4832 GRAND AVENUE CITY: DULUTH STATE: MN ZIP: 55807 BUSINESS PHONE: 2186282217 MAIL ADDRESS: STREET 1: 4832 GRAND AVENUE CITY: DULUTH STATE: MN ZIP: 55807 8-K 1 c73301e8vk.txt FORM 8-K 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 Date of Report (Date of earliest event reported) November 19, 2002 ------------------------------- THE CHROMALINE CORPORATION - -------------------------------------------------------------------------------- (Exact name of registrant as specified in its charter) MINNESOTA 000-25727 41-0730027 - ----------------------------- ----------------------- ------------------- (State or other jurisdiction) (Commission File Number) (IRS Employer of incorporation Identification No.) 4832 GRAND AVENUE DULUTH, MINNESOTA 55807 - -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (218) 628-2217 ----------------------------- NOT APPLICABLE - -------------------------------------------------------------------------------- (Former Name or Former Address, if Changed Since Last Report) Item 4. Changes in Registrant's Certifying Accountant. Effective November 19, 2002, The Chromaline Corporation (the "Company") dismissed Deloitte & Touche LLP ("Deloitte & Touche") as the Company's independent auditors and engaged McGladrey & Pullen, LLP ("McGladrey") as the Company's independent auditors for the fiscal year ending December 31, 2002. Both the Company's Audit Committee and Board of Directors approved the dismissal of Deloitte & Touche and the engagement of McGladrey as the Company's independent auditors. The reports of Deloitte & Touche on the Company's financial statements for the fiscal years ended December 31, 2000 and December 31, 2001 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended December 31, 2000 and December 31, 2001, and during the subsequent interim period, there have been no disagreements between the Company and Deloitte & Touche on any matter concerning accounting principles or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to the satisfaction of Deloitte & Touche, would have caused Deloitte & Touche to make reference to the subject matter of the disagreement in connection with its reports. The Company has provided a copy of the above disclosures to Deloitte & Touche. Attached as Exhibit 16 is a copy of Deloitte & Touche's letter dated November 22, 2002 stating Deloitte & Touche's agreement with said statements. During the fiscal years ended December 31, 2000 and December 31, 2001 and the subsequent interim period through November 19, 2002, the Company has not consulted with McGladrey regarding either (1) the application of accounting principles to a specified completed or proposed transaction, or the type of opinion that might be rendered on the Company's financial statements or (2) any matter that was either the subject of a disagreement or reportable event as set forth in Item 304 (a) (2) (ii) of Regulation S-B. Item 7. Exhibits. 16 Letter from Deloitte & Touche LLP to the Securities and Exchange Commission, dated November 22, 2002. 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. THE CHROMALINE CORPORATION Date: November 22, 2002 By /s/ William C. Ulland -------------------------------------- William C. Ulland Chairman, Chief Executive Officer and President EXHIBIT INDEX No. Exhibit Page - --- ------- ----- 16 Letter from Deloitte & Touche LLP to the Filed Securities and Exchange Commission, dated Electronically November 22, 2002. EX-16 3 c73301exv16.txt LETTER FROM DELOITTE & TOUCHE LLP EXHIBIT 16 November 22, 2002 Securities and Exchange Commission Mail Stop 11-3 450 5th Street, NW Washington, DC 20549 Dear Sirs/Madams: We have read Item 4 of The Chromaline Corporation's Form 8-K dated November 19, 2002, and we agree with the statements made therein. Yours truly, /s/ Deloitte & Touche LLP -----END PRIVACY-ENHANCED MESSAGE-----