-----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, SWxkXLFPOzcuEtFnCo6RCp4wKXb6F6EUHcUGT+jBCmyKRH8+Tali5Br28AlDbj6t 4aes8kyJJg7mvp2G+6qiww== 0000950117-98-001447.txt : 19980803 0000950117-98-001447.hdr.sgml : 19980803 ACCESSION NUMBER: 0000950117-98-001447 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19980717 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19980731 SROS: NONE FILER: COMPANY DATA: COMPANY CONFORMED NAME: RADYNE CORP CENTRAL INDEX KEY: 0000718573 STANDARD INDUSTRIAL CLASSIFICATION: RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663] IRS NUMBER: 112569467 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: SEC FILE NUMBER: 000-11685 FILM NUMBER: 98674967 BUSINESS ADDRESS: STREET 1: 5225 S 37TH ST CITY: PHOENIX STATE: AZ ZIP: 85040 BUSINESS PHONE: 6024379620 MAIL ADDRESS: STREET 1: 5225 S 37TH ST CITY: PHOENIX STATE: AZ ZIP: 85040 8-K/A 1 RADYNE CORP. 8-K/A UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-KA CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) : July 17, 1998 RADYNE CORP. (Exact name of registrant as specified in its charter)
New York 0-11685-NY 11-2569467 - --------------------------- ---------------- ---------------- State or other jurisdiction (Commission File (IRS Employer of incorporation) Number) Identification No.) 5225 S. 37th Street, Phoenix, Arizona 85040 - -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (602) 437-9620 Item 1. Inapplicable. Item 2. Inapplicable. Item 3. Inapplicable. Item 4. Changes in Registrant's Certifying Accountant. On July 17, 1998 the Registrant engaged KPMG Peat Marwick LLP as its principal independent accountant to audit its financial statements and terminated its engagement of Deloitte & Touche LLP. This change was recommended by the audit committee, and approved by the Board of Directors, of the Registrant. The Registrant's Board of Directors concluded that the retention of KPMG Peat Marwick, which is the principal accounting firm for the controlling beneficial owner of the Registrant's common stock, Singapore Technologies Pte Ltd ("STPL"), would be the most prudent course of action. Although the Registrant's relationship with Deloitte & Touche has been extremely satisfactory, the Board believes that this step will enable the Registrant to share in the advantages of scale inherent in its status as a member of the STPL group. Deloitte & Touche's reports on the Registrant's financial statements for the past two fiscal years have contained neither an adverse opinion, a disclaimer of opinion nor a qualification or modification as to uncertainty, audit scope or accounting principles. There has been no disagreement, during or subsequent to the Registrant's past two fiscal years, between the Registrant and Deloitte & Touche on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreement, if not resolved to their satisfaction, would have caused Deloitte & Touche to make reference to the subject matter of such disagreement in connection with its report. Item 5. Inapplicable. Item 6. Inapplicable. Item 7. Financial Statements and Exhibits. (a) Inapplicable. (b) Inapplicable. (c) Exhibit Description 16 Letter regarding change in certifying accountant Item 8. Inapplicable. Item 9. Inapplicable. 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. Dated: July 30, 1998 RADYNE CORP. ------------------------------ (Registrant) By: /s/ Garry D. Kline ----------------------------- Name: Garry D. Kline Title: Vice President, Finance
EX-16 2 EXHIBIT 16 Exhibit 16 Letter re change in certifying accountant DELOITTE & TOUCHE LLP SUITE 1200 2901 NORTH CENTRAL AVENUE PHOENIX, ARIZONA 85012-2799 July 28, 1998 Securities and Exchange Commission Mail Stop 9-5 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madam: We have read and agree with the comments in Item 4 of Form 8-K of Radyne Corp. dated July 17, 1998, except for the first and second paragraphs, as to which we have no basis to agree or disagree. Your truly, /s/ Deloitte & Touche LLP
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