-----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, RN1uvoMFR2EEnjLMG/25yPAX2vg7RVF3DI2zjcKFNDEgZirsYxCJch+2HdGK0rCs WkzDrFsBF4MXWURPTW/Nqw== 0001144204-10-032397.txt : 20100608 0001144204-10-032397.hdr.sgml : 20100608 20100608164614 ACCESSION NUMBER: 0001144204-10-032397 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20100603 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20100608 DATE AS OF CHANGE: 20100608 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WEGENER CORP CENTRAL INDEX KEY: 0000715073 STANDARD INDUSTRIAL CLASSIFICATION: RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663] IRS NUMBER: 810371341 STATE OF INCORPORATION: DE FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-11003 FILM NUMBER: 10884918 BUSINESS ADDRESS: STREET 1: 11350 TECHNOLOGY CIRCLE CITY: DULUTH STATE: GA ZIP: 30136-1528 BUSINESS PHONE: 4046230096 MAIL ADDRESS: STREET 1: 11350 TECHNOLOGY CIRCLE CITY: DULUTH STATE: GA ZIP: 30136-1528 FORMER COMPANY: FORMER CONFORMED NAME: TELECRAFTER CORP DATE OF NAME CHANGE: 19890718 8-K 1 v187615_8k.htm Unassociated Document
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): June 3, 2010
 
WEGENER CORPORATION
(Exact name of registrant
as specified in its charter)
 
Delaware
0-11003
81-0371341
(State or other
(Commission
(I.R.S. Employer
jurisdiction of
File Number)
Identification No.)
incorporation)
   
     
11350 Technology Circle, Johns Creek, Georgia
30097
(Address of principal executive offices)
(Zip Code)
     
 
Registrant's telephone number, including area code:  (770) 623-0096
 
N/A
(Former name or former address, if changed since last report.)

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 (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
 
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
 
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
 
o 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.
 
(a)
On June 3, 2010, the Audit Committee of the Board of Directors of Wegener Corporation (the “Company”) dismissed BDO Seidman, LLP (“BDO Seidman”) as the Company’s independent registered public accounting firm, effective on that date.
 
The reports of BDO Seidman on the financial statements of the Company for the fiscal years ended August 28, 2009 and August 29, 2008 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, except BDO Seidman’s audit reports were modified for an uncertainty regarding the Company’s ability to continue as a going concern. In the Annual Reports on Form 10-K filed by the Company for the fiscal years ended August 28, 2009 and August 29, 2008, BDO Seidman’s audit reports stated that the Company had suffered recurring losses from operations and had a net capital deficiency that raised substantial doubt about the Company’s ability to continue as a going concern.  During the fiscal years ended August 28, 2009 and August 29, 2008 and through June 3, 2010, there were no disagreements between the Company and BDO Seidman on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of BDO Seidman, would have caused them to make reference thereto in their reports on the financial statements for such fiscal years.  During the period described in the preceding sentence, there were no “reportable events,” as such term is defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided BDO Seidman with a copy of this disclosure and requested that BDO Seidman furnish it with a letter addressed to the United States Securities and Exchange Commission stating whether it agrees with the above statements. A copy of BDO Seidman’s letter, dated June 8, 2010, is attached hereto as Exhibit 16.1.
 
(b)
On June 3, 2010, the Audit Committee of the Board of Directors of the Company appointed Habif, Arogeti & Wynne, LLP (“Habif, Arogeti & Wynne”) as the Company’s independent registered public accounting firm for fiscal year 2010.  During the  fiscal years ended August 28, 2009 and August 29, 2008 and through the date of the appointment of Habif, Arogeti & Wynne, neither the Company nor anyone on the Company’s behalf consulted with Habif, Arogeti & Wynne with respect to (i) the application of accounting principles to a specified transaction, either completed or proposed, (ii) the type of audit opinion that might be rendered on the Company’s financial statements, or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).
 
Item 9.01  Financial Statements and Exhibits.

(d) 
Exhibits.
 
 
16.1
Letter from BDO Seidman, LLP to the Securities and Exchange Commission dated June 8, 2010.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
 
 
Wegener Corporation
Date:  June 8, 2010
 
       
 
By:
/s/ C. Troy Woodbury, Jr.         
    C. Troy Woodbury, Jr.  
    President and Chief Executive Officer  
       
 

 
INDEX TO EXHIBITS
 
Exhibit No.
Description
   
16.1 
Letter from BDO Seidman, LLP dated June 8, 2010.
 

 
EX-16.1 2 v187615_ex16-1.htm Unassociated Document
Exhibit 16.1
 
 
June 8, 2010
 
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
 
We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on June 3, 2010, to be filed by our former client, the Wegener Corporation. We agree with the statements made in response to that Item insofar as they relate to our Firm.
 
Very truly yours,
 
/s/ BDO Seidman, LLP
 
cc:
Ms. Phylis Eagle-Oldson, Audit Committee Chair
Mr. Troy Woodbury, President and Chief Executive Officer
Mr. James Traicoff, Chief Financial Officer
 
 
 

 
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