-----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, PJuk1UP4JPt4bwj0tqpFqvM9e+W7KZop8Lgq8dCXmxavDQ2Cjm6vFSWGVVZQWCbQ 00q2XzrXtkfPPiJeTG/hSw== 0000914317-03-002760.txt : 20030916 0000914317-03-002760.hdr.sgml : 20030916 20030916162855 ACCESSION NUMBER: 0000914317-03-002760 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030916 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20030916 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ESPEY MFG & ELECTRONICS CORP CENTRAL INDEX KEY: 0000033533 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPONENTS, NEC [3679] IRS NUMBER: 141387171 STATE OF INCORPORATION: NY FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-04383 FILM NUMBER: 03897901 BUSINESS ADDRESS: STREET 1: 233 BALLSTON AVE STREET 2: COR. CONGRESS & BALLSTON AVES. CITY: SARATOGA SPRINGS STATE: NY ZIP: 12866 BUSINESS PHONE: 5185844100 MAIL ADDRESS: STREET 1: 233 BALLSTON AVE CITY: SARATOGA SPRINGS STATE: NY ZIP: 12866 FORMER COMPANY: FORMER CONFORMED NAME: ESPEY MANUFACTURING & ELECTRONICS CORP DATE OF NAME CHANGE: 19920703 8-K 1 form8k-54371espey.txt 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): ------------------------------------------------- September 9, 2003 Espey Mfg. & Electronics Corp. ----------------------------------- (Exact name of registrant as specified in charter) New York 1-4383 14-1387171 - ---------------------------- ------------------------ ---------------- (State or other jurisdiction (Commission file number) (IRS employer of incorporation) identification no.) 233 Ballston Avenue, Saratoga Springs, NY 12866 ----------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (518) 584-4100 -------------- ITEM 4. Changes in Registrant's Certifying Accountant (a) On September 9, 2003, the audit committee of Espey Mfg. & Electronics Corp. dismissed PricewaterhouseCoopers LLP as its independent accountants. The Company's Audit Committee has appointed another independent public accounting firm, subject to such firm's normal client acceptance processes and procedures, and the Company intends to file a Form 8-K upon completion of this process. (b) The reports of PricewaterhouseCoopers LLP on the Company's consolidated financial statements for each of the two years in the period ended June 30, 2003 and 2002, did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. (c) In connection with its audits for the two most recent fiscal years and through September 9, 2003, there have been no disagreements with PricewaterhouseCoopers LLP on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of PricewaterhouseCoopers LLP, would have caused them to make reference thereto in their report on the finacial statements for such years. (d) During the two most recent fiscal years and through September 9, 2003, there have been no reportable events as defined is SK304(a)(1)(v). (e) The Company has requested PricewaterhouseCoopers LLP to furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of the letter is attached as Exhibit 16.1 to this report. ITEM 7. Financial Statements, Pro Forma Financial Information and Exhibits (c) Exhibits 16.1 Letter of PricewaterhouseCoopers LLP to the Securities and Exchange Commission 2 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be filed on its behalf by the undersigned hereunto duly authorized. ESPEY MFG. & ELECTRONICS CORP. /s/ David A. O'Neil ------------------------------- David A. O'Neil, Treasurer and Principal Financial Officer Dated: September 16, 2003 3 EXHIBIT INDEX Exhibit No. Description 16.1 Letter of PricewaterhouseCoopers LLP to the Securities and Exchange Commission 4 EX-16.1 3 exhibit16-1.txt Exhibit 16.1 September 16, 2003 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Commissioners: We have read the statements made by Espey Mfg. & Electronics Corp. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated September 9, 2003. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, PricewaterhouseCoopers LLP -----END PRIVACY-ENHANCED MESSAGE-----