-----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, DVs+pokqfa7tXz7oVht5Sxk0BxdD+uoeOCuaZTVjN+Vj6vuQ0qXeD/wiBSLmxdy2 fAsbQE+1g/YE9PPUPFNbMA== /in/edgar/work/20000602/0000031617-00-000008/0000031617-00-000008.txt : 20000919 0000031617-00-000008.hdr.sgml : 20000919 ACCESSION NUMBER: 0000031617-00-000008 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20000530 ITEM INFORMATION: FILED AS OF DATE: 20000602 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EDO CORP CENTRAL INDEX KEY: 0000031617 STANDARD INDUSTRIAL CLASSIFICATION: [3812 ] IRS NUMBER: 110707740 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 001-03985 FILM NUMBER: 648372 BUSINESS ADDRESS: STREET 1: 60 EAST 42ND STREET STREET 2: SUITE 5010 CITY: NEW YORK STATE: NY ZIP: 10165 BUSINESS PHONE: 2127162000 MAIL ADDRESS: STREET 1: 14 04 111TH ST CITY: COLLEGE POINT STATE: NY ZIP: 11356-1434 8-K 1 0001.txt CHANGE IN CERTIFYING ACCOUNTANTS 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: May 30, 2000 (Date of earliest event reported) EDO Corporation (Exact name of Registrant as specified in its charter) New York (State or other jurisdiction of incorporation) 1-3985 11-0707740 (Commission File Number) (I.R.S. Employer Identification No.) 60 East 42nd Street, Suite 5010, New York, NY 10165 (Address of principal executive offices) (Zip Code) 212-716-2000 Registrant's telephone number, including area code ITEM 4. Changes in Registrant's Certifying Accountants By unanimous written consent, effective May 30, 2000, the Board of Directors of EDO Corporation (the "Company"), upon recommendation of the Audit Committee of the Board of Directors, approved (i) the dismissal of KPMG LLP as independent auditors for the Company for 2000, and (ii) the appointment of Ernst & Young LLP, certified public accountants, as independent auditors for the Company for 2000. The reports of KPMG LLP on the Company's financial statements for either of 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. In connection with the audits of the Company's financial statements for each of the two fiscal years ended December 31, 1999, and in the subsequent interim period, there were no disagreements with KPMG LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which if not resolved to the satisfaction of KPMG LLP would have caused KPMG LLP to make reference to the subject matter in their report. The Company has requested that KPMG LLP furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of that letter, dated June 2, 2000, is filed as Exhibit 16 to this Form 8-K. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. Exhibit 16: Letter from KPMG LLP 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. EDO Corporation (Registrant) Date: June 2, 2000 By: /s/ Darrell L. Reed ---------------------------- Darrell L. Reed Vice President-Finance EXHIBIT INDEX Exhibit No. Description EX-16 Letter from KPMG LLP dated June 2, 2000 regarding termination of appointment as principal accountants for the Company. EX-16 2 0002.txt EXHIBIT 16 KPMG 1305 Walt Whitman Road Suite 200 Melville, NY 11747-4302 June 2, 2000 Securities and Exchange Commission Washington, D.C. 20549 Gentlemen: We were previously principal accountants for EDO Corporation ("EDO") and, under the date of February 15, 2000, we reported on the consolidated financial statements of EDO and subsidiaries as of and for the years ended December 31, 1999 and 1998. On May 30, 2000, our appointment as principal accountants was terminated. We have read EDO's statements included under Item 4 of its Form 8-K dated June 2, 2000 and we agree with such statements, except that we are not in a position to agree or disagree with EDO's statement that the change in auditors was recommended by the Audit Committee of the Board of Directors or approved by the Board of Directors. Very truly yours, KPMG LLP -----END PRIVACY-ENHANCED MESSAGE-----