0001104659-05-063216.txt : 20051230 0001104659-05-063216.hdr.sgml : 20051230 20051230100758 ACCESSION NUMBER: 0001104659-05-063216 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20051222 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20051230 DATE AS OF CHANGE: 20051230 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LANGER INC CENTRAL INDEX KEY: 0000725460 STANDARD INDUSTRIAL CLASSIFICATION: ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842] IRS NUMBER: 112239561 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-12991 FILM NUMBER: 051293028 BUSINESS ADDRESS: STREET 1: 450 COMMACK ROAD CITY: DEER PARK STATE: NY ZIP: 11729 BUSINESS PHONE: 6136671200 MAIL ADDRESS: STREET 1: 450 COMMACK ROAD CITY: DEER PARK STATE: NY ZIP: 11729 8-K/A 1 a05-22284_38ka.htm AMENDMENT TO FORM 8-K

United States

Securities and Exchange Commission

Washington, D.C. 20549

Form 8-K/A

(Amendment No. 1)

Current Report

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): December 22, 2005

Langer, Inc.

(Exact name of registrant as specified in its charter)

Delaware	1-12991	11-2239561
(State or other jurisdiction	(Commission File Number)	(IRS Employer
of incorporation)		Identification Number)

450 Commack Road, Deer Park, New York		11729-4510
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: 631-667-1200

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:

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.

On December 23, 2005, Langer, Inc. (the “Registrant”) filed a Current Report on Form 8-K (the “Current Report”) reporting that on December 22, 2005, the Audit Committee of the Registrant’s Board of Directors approved a change in the independent accountants of the Registrant. This Amendment No. 1 to the Current Report is being filed to include the required Exhibit 16, Letter re Change in Certifying Accountant, in the aforesaid Current Report.

Item 9.01 Financial Statements and Exhibits.

16. Letter from Deloitte & Touche LLP to the Securities and Exchange Commission regarding change in certifying accountants.

Signatures

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.

	Langer, Inc.

Date: December 30, 2005	By:	/s/ Joseph P. Ciavarella
		Joseph P. Ciavarella, Vice President and Chief Financial Officer

EX-16 2 a05-22284_3ex16.htm LETTER RE CHANGE IN CERTIFYING ACCOUNTANT

Exhibit 16

	Deloitte & Touche LLP
	Two World Financial Center
	New York, NY 10281 - 1414
	USA

	Tel +1 212 436 2000
	Fax +1 212 436 5000
	www.deloitte.com

December 23, 2005

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Langer, Inc.’s Form 8-K dated December 22, 2005, and have the following comments:

1. We agree with the statements made in Item 4.01(a)(i), (ii), (iv), (v) and (vi).

2. We have no basis on which to agree or disagree with the statements made in Item 4.01(a)(iii) and Item 4.01(b)(i) and (ii).

Yours truly,

/s/ Deloitte & Touche LLP