-----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, VT7QQEfaAs/oxyK1vGnBfe8uFiTO0d8WQ/UMe6i3zgxPqB5monbyzycyaOjG65/0 Bfl7js50lBSi81crcOF5FA== 0001157523-03-004742.txt : 20030911 0001157523-03-004742.hdr.sgml : 20030911 20030911140322 ACCESSION NUMBER: 0001157523-03-004742 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030826 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20030911 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DONNKENNY INC CENTRAL INDEX KEY: 0000029693 STANDARD INDUSTRIAL CLASSIFICATION: WOMEN'S, MISSES', AND JUNIORS OUTERWEAR [2330] IRS NUMBER: 510228891 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-21940 FILM NUMBER: 03891659 BUSINESS ADDRESS: STREET 1: 1411 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 2127307770 MAIL ADDRESS: STREET 1: 1411 BROADWAY CITY: NEW YORK STATE: NY ZIP: 10018 8-K/A 1 a4470853.txt DONNKENNY 8-K/A UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 FORM 8-K/A CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) August 26, 2003 ------------------------------- DONNKENNY, INC. ------------------------------------------------------------------------------- (Exact name of registrant as specified in its charter Delaware 0-21940 51-0228891 - ------------------------------------- ----------------- ------------------------ (State or other jurisdiction of (Commission (IRS Employer incorporation) File Number) Identification No.) 1411 Broadway New York, New York 10018 - ----------------------------------------------------- -------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (212)730-7770 ----------------------------- Not applicable - -------------------------------------------------------------------------------- (Former name or former address, if changed since last report.) Explanatory Note Donnkenny, Inc. (the "Company") is filing this amendment to its Current Report on Form 8-K filed with the Securities and Exchange Commission on September 2, 2003 to Amend Item 4. "Change in Registrant's Certifying Accountant." Item 4. Changes in Registrant's Certifying Accountant - ------------------------------------------------------ (a.) Previous independent accountants --------------------------------- (i.) Effective August 26, 2003, the Company dismissed Deloitte & Touche LLP as its independent accountants. (ii.) The reports of Deloitte & Touche LLP on the Company's consolidated financial statements for the past two fiscal years 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. (iii.) The Company's Audit Committee participated in and approved the decision to dismiss Deloitte & Touche LLP and to change independent accountants. (iv.) In connection with its audits for the two most recent fiscal years and through August 26, 2003, there have been no disagreements with Deloitte & Touche LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Deloitte & Touche LLP, would have caused them to make reference to the subject matter of the disagreement in connection with their reports. (v.) During the two most recent fiscal years and through August 26, 2003, there have been no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. (vi.) The Company requested that Deloitte & Touche LLP furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statement. A copy of said letter is attached as Exhibit 16.2 to this Form 8-K/A. (b.) New independent accountants --------------------------- The Company has engaged Mahoney Cohen & Company, CPA, P.C. as its new independent accountants. During the two most recent fiscal years and through August 26, 2003, the Company has not consulted with Mahoney Cohen & Company, CPA, P.C. regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's consolidated financial statements, and no written report or oral advice was provided to the Company concluding there was an important factor to be considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)1)(iv) of Regulation S-K. Item 7. Financial Statements and Exhibits. ---------------------------------- (a) Exhibits. 16.2 Letter from Deloitte & Touche LLP dated September 10, 2003. 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 hereunto duly authorized. Dated: September 11, 2003 DONNKENNY, INC. By: /s/ Daniel H. Levy ------------------------------- Daniel H. Levy Chief Executive Officer EX-16 3 a4470853ex16.txt EXHIBIT 16.2 September 10, 2003 Securities and Exchange Commission Mail Stop 11-3 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madame: We have read Item 4 of DonnKenny, Inc.'s Form 8-K/A dated August 26, 2003(the "Form 8-K/A"), and have the following comments: 1. We agree with the statements made under the caption Previous independent accountant in Item 4(a.) of the Form 8-K/A. 2. We have no basis on which to agree or disagree with the statements made under the caption New independent accountants in Item 4.(b.) of the Form 8-K/A. Yours truly, /s/ Deloitte & Touche LLP New York, New York -----END PRIVACY-ENHANCED MESSAGE-----