-----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, L7DpGkkKvTRvqEW65sr/oktPAlphDyFz/qXTseix0oVkcaME31N7M/f5VZY91AiN Vc40GikM9M2ONU89DLI7lw== 0000902664-09-000017.txt : 20090106 0000902664-09-000017.hdr.sgml : 20090106 20090106170848 ACCESSION NUMBER: 0000902664-09-000017 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20090106 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant FILED AS OF DATE: 20090106 DATE AS OF CHANGE: 20090106 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CACHE INC CENTRAL INDEX KEY: 0000350199 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-WOMEN'S CLOTHING STORES [5621] IRS NUMBER: 591588181 STATE OF INCORPORATION: FL FISCAL YEAR END: 1203 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-10345 FILM NUMBER: 09510770 BUSINESS ADDRESS: STREET 1: 1440 BROADWAY, 5TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10018 BUSINESS PHONE: 212-575-3248 MAIL ADDRESS: STREET 1: 1440 BROADWAY, 5TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10018 FORMER COMPANY: FORMER CONFORMED NAME: ATOURS INC DATE OF NAME CHANGE: 19830518 8-K 1 p09-0008form8k.txt CACHE, INC. 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): JANUARY 6, 2009 CACHE, INC. -------------------------------------------- (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER) FLORIDA 0 -10345 59 -1588181 ---------- ---------------------- ------------- (STATE OR OTHER (COMMISSION FILE NUMBER) (IRS EMPLOYER JURISDICTION OF IDENTIFICATION INCORPORATION) NUMBER) 1440 BROADWAY, NEW YORK, NEW YORK 10018 ---------------------------------------- (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) REGISTRANT'S TELEPHONE NUMBER: (212) 575-3200 Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions: [ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) [ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) [ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT Cache, Inc. ("the Company") appointed MHM Mahoney Cohen CPAs as the Company's new auditor as approved by the Audit Committee of the Board of Directors on January 6, 2009. The Company was notified that the shareholders of Mahoney Cohen & Company, CPA, P.C. ("MC"), the independent registered public accounting firm engaged by the Company on March 26, 2007, became shareholders of Mayer Hoffman McCann P.C. pursuant to an asset purchase agreement effective December 31, 2008. The New York practice of Mayer Hoffman McCann P.C. now operates under the name MHM Mahoney Cohen CPAs. During the Company's two most recent fiscal years ended 12/27/08 and through the date of this Current Report on Form 8-K, the Company did not consult with MHM Mahoney Cohen CPAs regarding any of the matters or reportable events set forth in Item 304 (a)(2) (i) and (ii) of Regulation S-K. The audit reports of MC on the consolidated financial statements of the Company as of and for the year ended 12/29/07 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 consolidated financial statements for each of the fiscal year ended 12/29/07 and through the date of this Current Report on Form 8-K, there were (i) no disagreements between the Company and MC on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of MC, would have caused MC to make reference to the subject matter of the disagreement in their reports on the Company's financial statements for such years or for any reporting period since the Company's last fiscal year end and (ii) no reportable events within the meaning set forth in Item 304 (a)(1)(v) of Regulation S-K. The Company has provided MC a copy of the disclosures in the Form 8-K and has requested that MC furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not MC agrees with the Company's statements in this Item 4.01. A copy of the letter dated January 6, 2009 furnished by MC in response to that request is filed as Exhibit 16.1 to this Current Report on Form 8-K. ITEM 9.01 EXHIBITS 16.1 Letter from Mahoney Cohen & Company, CPA, P.C. to the U.S. Securities and Exchange Commission, dated as of January 6, 2009, stating its agreement with the statements made in this report. 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. DATED: JANUARY 6, 2009 CACHE, INC. BY: /S/ MARGARET FEENEY --------------------------------- MARGARET FEENEY EXECUTIVE VICE PRESIDENT AND CHIEF FINANCIAL OFFICER EXHIBIT 16.1 January 6, 2009 Securities and Exchange Commission 100 F Street, N.E. Washington D.C. 20549-7561 Dear Sirs/Madams: We have read Cache, Inc's statements included under Item 4.01 of its Form 8-K filed on January 6, 2009 and we agree with such statements concerning our firm. /s/Mahoney Cohen & Company, CPA, P.C. -----END PRIVACY-ENHANCED MESSAGE-----