-----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, N8InHr0uQnF/NzsK2jgFghaT+cwexTEqyQTVH7SF0Fp0/T0emc0xCQf2E9vnvWZ+ rxaCxXx/+IEYSn+XpdAyRA== 0001094891-03-000330.txt : 20031201 0001094891-03-000330.hdr.sgml : 20031201 20031201142010 ACCESSION NUMBER: 0001094891-03-000330 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20031124 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20031201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INTERCOM SYSTEMS INC CENTRAL INDEX KEY: 0000723501 STANDARD INDUSTRIAL CLASSIFICATION: INSTRUMENTS FOR MEAS & TESTING OF ELECTRICITY & ELEC SIGNALS [3825] IRS NUMBER: 112599441 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-12854 FILM NUMBER: 031029713 BUSINESS ADDRESS: STREET 1: 1385 AKRON ST CITY: COPIAGUE STATE: NY ZIP: 11726 BUSINESS PHONE: 6317892600 MAIL ADDRESS: STREET 1: 1385 AKRON STREET CITY: COPIAGUE STATE: NY ZIP: 11726 FORMER COMPANY: FORMER CONFORMED NAME: TELEPROBE SYSTEMS INC DATE OF NAME CHANGE: 19891115 FORMER COMPANY: FORMER CONFORMED NAME: TII COMPUTER SYSTEMS INC DATE OF NAME CHANGE: 19851225 8-K 1 intercom_form8k1203.txt CHANGE IN ACCOUNTANTS Exhibit 16.1 BEDERSON & COMPANY LLP 405 Northfield Avenue West Orange, New Jersey 07052 December 1, 2003 Securities and Exchange Commission 450 Fifth Street NW Washington, DC 20549 Commissioners: We have read the statements made by Intercom Systems, Inc., which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Report on Form 8-K. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, /s/ Bederson & Company LLP Bederson & Company LLP EX-16 2 intercom_form8k1203exh161.txt BEDERSON LETTER 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) November 24, 2003 ------------------------- INTERCOM SYSTEMS, INC. ---------------------------------------------- (Exact Name of Registrant as Specified in Charter) Delaware 000-12854 11-2599441 - ---------------------------- ------------------ --------------- (State or Other Jurisdiction (Commission File (IRS Employer of Incorporation) Number) Identification No.) 111 Village Parkway, Building #2, Marietta, Georgia 30067 - --------------------------------------------------- ----- (Address of Principal Executive Offices) (Zip Code) Registrant's telephone number, including area code (770) 951-0984 ----------------- Not Applicable - -------------------------------------------------------------------------------- (Former Name or Former Address, if Changed Since Last Report) Item 4. Changes in Registrant's Certifying Accountant (a) Previous independent accountants (i) Effective November 24, 2003, Bederson & Company LLP resigned as Intercom Systems, Inc.'s ("Company") independent accountants. Bederson & Company LLP decided not to continue to register with the Public Accounting Oversight Board and therefore had to resign from its public company accounts. (ii) The reports of Bederson & Company LLP on the Company's consolidated financial statements for the past two fiscal years 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 that the report of Bederson & Company LLP accompanying the Company's audited financial statements as of June 30, 2003 and June 30, 2002 was qualified as to the Company's ability to continue as a going concern. (iii) The Company's Audit Committee did not participate in or approve the decision to change independent accountants, as the independent accountants resigned. (iv) In connection with its audits for the two most recent fiscal years there have been no disagreements with Bederson & Company LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Bederson & Company LLP, would have caused them to make reference to the subject matter of the disagreement in connection with their reports on the financial statements for such years. (v) During the two most recent fiscal years, there have been no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. (vi) The Company requested that Bederson & Company LLP furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter is attached as Exhibit 16.1 to this Form 8-K. (b) New independent accountants The Company engaged Weinberg & Company, P.A. as its new independent accountants as of November 25, 2003. During the two most recent fiscal years, the Company has not consulted with Weinberg & Company, P.A. regarding (i) 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, and no written report or oral advice was provided to the Company concluding there was an important factor to be considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue; or (ii) 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)(iv) of Regulation S-K. Item 7. Financial Statement and Exhibits (c) Exhibits: 16.1 Letter from Bederson & Company LLP dated December 1, 2003. 2 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. Date: December 1, 2003 INTERCOM SYSTEMS, INC. By: /s/ Robert H. Donehew ______________________________ Name: Robert H. Donehew Title: acting Chairman, acting President, Vice President and Treasurer 3 -----END PRIVACY-ENHANCED MESSAGE-----