-----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, JnRTIJ+q6CaIhLK7mkwo9bZSYKkPZHLGWQ7j3WhSPT4AoWZqVxfuzb9DmmoYL5eO 4YhtBiVUvt9cgvFPfJ9IBg== 0000950138-96-000375.txt : 19961209 0000950138-96-000375.hdr.sgml : 19961209 ACCESSION NUMBER: 0000950138-96-000375 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19961204 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19961206 SROS: AMEX FILER: COMPANY DATA: COMPANY CONFORMED NAME: CONCORD FABRICS INC CENTRAL INDEX KEY: 0000023249 STANDARD INDUSTRIAL CLASSIFICATION: TEXTILE MILL PRODUCTS [2200] IRS NUMBER: 135673758 STATE OF INCORPORATION: DE FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-05960 FILM NUMBER: 96676634 BUSINESS ADDRESS: STREET 1: 1359 BROADWAY STREET 2: 4TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 2127600300 MAIL ADDRESS: STREET 1: 1359 BROADWAY 4TH FLOOR STREET 2: 1359 BROADWAY 4TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10018 8-K 1 FORM 8-K 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) December 4, 1996 CONCORD FABRICS INC. - -------------------------------------------------------------------------------- (Exact name of registrant as specified in charter) Delaware - -------------------------------------------------------------------------------- (State or other jurisdiction of incorporation) I-5960 - -------------------------------------------------------------------------------- (Commission File No.) 13-5673758 - -------------------------------------------------------------------------------- (IRS Employer Identification No. 1359 Broadway, New York, New York 10018 - -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (212) 760-0300 Not Applicable - -------------------------------------------------------------------------------- (Former name or former address, if changed since last report) Item 4. Changes in Registrant's Certifying Accountant. In accordance with Item 304 of Regulation S-K, the following information pertains to the change in Registrant's Certifying Accountant. (i) Arthur Andersen LLP ("Andersen") has been appointed as the Registrant's certified public accountants to replace Eisner & Lubin LLP ("Eisner") who has been dismissed, effective December 4, 1996. (ii) Eisner did not qualify or modify their audit opinion for any of the past two years as to uncertainty, audit scope or accounting principles. (iii) The decision to change accountants was approved by the Board of Directors of the Registrant. (iv) There were no disagreements with Eisner on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure in any of the two most recent fiscal years or in the period between September 2, 1996 and December 4, 1996. (v) None of the kinds of events listed in (A) through (D) of Item 304(a)(1)(v) of Regulation S-K occurred during either of the Registrant's two most recent fiscal years or the period from September 2, 1996 to December 4, 1996. Item 7. Financial Statements, Pro Forma Financial Information and Exhibits. (c) Exhibits. 16. Letter to the Securities and Exchange Commission dated December 6, 1996 from Eisner & Lubin LLP. -2- SIGNATURES Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. CONCORD FABRICS INC. By: /s/ Earl Kramer ------------------------------------- Earl Kramer, President and Chief Executive Officer Date: December 5, 1996 -3- EX-16 2 EISNER & LUBIN LLP EXHIBIT 16 December 6, 1996 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Concord Fabrics Inc. File Reference No. I-5960 Gentlemen: We were previously the principal accountants for Concord Fabrics Inc. and, under the date of November 13, 1996, we reported on the consolidated financial statements of Concord Fabrics Inc. and subsidiaries as at and for the years ended September 1, 1996 and September 3, 1995. On December 4, 1996, our appointment as principal accountants was terminated. We have read Concord Fabrics Inc.'s statements included under Item 4 of its Form 8-K dated December 6, 1996 and we agree with such statements. Very truly yours, /s/ EISNER & LUBIN LLP Certified Public Accountants -----END PRIVACY-ENHANCED MESSAGE-----