-----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, QDH7tlrF21308INBg6ArISx9jKq2Ss/P50tLBAiXVbRsqw+thFUB5hjN0bMU0KKv IdNRw0doKcGk3U5ieB19aQ== 0000932214-02-000039.txt : 20020506 0000932214-02-000039.hdr.sgml : 20020506 ACCESSION NUMBER: 0000932214-02-000039 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020430 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020506 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GRIFFON CORP CENTRAL INDEX KEY: 0000050725 STANDARD INDUSTRIAL CLASSIFICATION: METAL DOORS, SASH, FRAMES, MOLDING & TRIM [3442] IRS NUMBER: 111893410 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-06620 FILM NUMBER: 02634452 BUSINESS ADDRESS: STREET 1: 100 JERICHO QUADRANGLE CITY: JERICHO STATE: NY ZIP: 11753 BUSINESS PHONE: 5169385544 MAIL ADDRESS: STREET 1: 100 JERICHO QUADRANGLE CITY: JERICHO STATE: NY ZIP: 11753 FORMER COMPANY: FORMER CONFORMED NAME: INSTRUMENT SYSTEMS CORP /DE/ DATE OF NAME CHANGE: 19920703 8-K 1 gff8kchangeaccnts-live.txt 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: April 30, 2002 (Date of earliest event reported) Griffon Corporation (Exact name of registrant as specified in its charter) Delaware 1-6620 11-1893410 (State or other (Commission (IRS Employer jurisdiction of File Number) Identification incorporation) Number) 100 Jericho Quadrangle, Jericho, New York 11753 (Address of principal executive offices) (Zip Code) Registrant's telephone number including area code (516) 938-5544 (Former name of former address, if changed since last report.) Item 4. Changes in Registrant's Certifying Accountant (a) On April 30, 2002, the Audit Committee of Griffon Corporation ("the Company"), as authorized by the Board of Directors, dismissed Arthur Andersen LLP ("Arthur Andersen") as the Company's independent public accountants, effective immediately, and authorized the engagement of PricewaterhouseCoopers LLP ("PricewaterhouseCoopers") to serve as the Company's independent public accountants for the fiscal year ending September 30, 2002. None of Arthur Andersen's reports on the Company's consolidated financial statements for the fiscal years ended September 30, 2001 and 2000 contained an adverse opinion or disclaimer of opinion, nor was any such report qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended September 30, 2001 and 2000 and through the date hereof, there were no disagreements between the Company and Arthur Andersen on any matter of accounting principle or practice, financial statement disclosure, or auditing scope or procedure which, if not resolved to Arthur Andersen's satisfaction, would have caused them to make reference to the subject matter in connection with their report on the Company's consolidated financial statements for such years; and there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. The Company has requested that Arthur Andersen furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter is filed as Exhibit 16 to this Form 8-K. (b) The Company engaged PricewaterhouseCoopers as its new independent public accountants as of May 1, 2002. During the fiscal years ended September 30, 2001 and 2000 and through the date hereof, the Company has not consulted PricewaterhouseCoopers with respect to 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, or 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)(v) of Regulation S-K. Item 7. Financial Statements, Pro Forma Financial Information and Exhibits (c) Exhibits 16 Letter from Arthur Andersen LLP required by Item 304(a)(3) of Regulation S-K. 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 thereunto duly authorized. GRIFFON CORPORATION By: /s/ Robert Balemian Robert Balemian, President and Chief Financial Officer Date: May 6, 2002 EX-16 3 gff8k-ex16.txt Exhibit 16 Arthur Andersen LLP 105 Eisenhower Parkway Roseland, NJ 07068-1099 Tel 973 403 6100 www.andersen.com May 2, 2002 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sir or Madam: We have read Item 4 subparagraph (a) included in the Form 8-K dated April 30, 2002, of Griffon Corporation filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, /s/ Arthur Andersen LLP Arthur Andersen LLP cc: Mr. Patrick Alesia, Vice President and Treasurer -----END PRIVACY-ENHANCED MESSAGE-----