-----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, S9V2hJMYKtD9eiobeM+Pozkf+tmYW28Iy36RxSoBJQpFMBOpdaUg4owa/HHqFMyT l/5Y2XbOJ4P4+pPbnrkzFA== 0000910662-99-000020.txt : 19990503 0000910662-99-000020.hdr.sgml : 19990503 ACCESSION NUMBER: 0000910662-99-000020 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19990426 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19990430 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TOFUTTI BRANDS INC CENTRAL INDEX KEY: 0000730349 STANDARD INDUSTRIAL CLASSIFICATION: ICE CREAM & FROZEN DESSERTS [2024] IRS NUMBER: 133094658 STATE OF INCORPORATION: DE FISCAL YEAR END: 1226 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: SEC FILE NUMBER: 001-09009 FILM NUMBER: 99606967 BUSINESS ADDRESS: STREET 1: 50 JACKSON DR STREET 2: PO BOX 786 CITY: CRANFORD STATE: NJ ZIP: 07016 BUSINESS PHONE: 9082722400 MAIL ADDRESS: STREET 1: 50 JACKSON DRIVE STREET 2: PO BOX 786 CITY: CRANFORD STATE: NJ ZIP: 07016 FORMER COMPANY: FORMER CONFORMED NAME: TOFU TIME INC DATE OF NAME CHANGE: 19860619 8-K/A 1 8-K/A-1 RE CHANGE IN CERTIFYING ACCOUNTANT SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 ------------------ FORM 8-K/A-1 CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 April 26, 1999 -------------- Date of Report (Date of earliest event reported) TOFUTTI BRANDS INC. ------------------- (Exact name of registrant as specified in its charter) Delaware 1-9009 13-3094658 -------- ------ ---------- (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 50 Jackson Drive Cranford, New Jersey 07016 (Address of principal executive offices and zip code) (908)272-2400 ------------- (Registrant's telephone number, including area code) Not applicable -------------- (Former name or former address, if changed since last report) ITEM 4. Change in Registrant's Certifying Accountant. In accordance with Item 304 of Regulation S-B, the following information pertains to the change in Registrant's Certifying Accountant. (i) Wiss & Company LLP has been appointed as the Registrant's certified public accountants on April 23, 1999 to replace KPMG LLP who has been dismissed, effective April 26, 1999. (ii) KPMG LLP's auditors' report on the Registrant's financial statements for either of the past two years did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles. (iii) The decision to change accountants was approved by the Board of Directors of the Registrant. (iv) There were no disagreements with KPMG LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure in connection with its audits for the two most recent fiscal years, or in the subsequent interim period between December 27, 1998 and April 26, 1999 which, if not resolved to the satisfaction of KPMG LLP, would have caused KPMG LLP to make reference to the subject matter of the disagreement in connection with their report. (v) None of the events listed in (A) through (E) of Item 304(a)(1)(iv) of Regulation S-B occurred during either of the Registrant's two most recent fiscal years, or in the subsequent interim period between December 27, 1998 and April 26, 1999. (vi) KPMG LLP has been asked to provide a letter addressed to the SEC stating whether they agree with the above statements. This letter is filed by the Registrant as Exhibit 16 to this Amendment No. 1 to Form 8-K in accordance with the requirements of Item 304 of Regulation S-B. ITEM 7. Financial Statements and Exhibits (c) The following exhibits are hereby made a part of this Form 8-K: Exhibit 16 Letter re Change in Certifying Accountant -2- SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Amendment to be signed on its behalf by the undersigned thereunto duly authorized. Date: April 30, 1999 TOFFUTTI BRANDS INC. (Registrant) By: David Mintz ----------- David Mintz Chairman of the Board and Chief Executive Officer -3- EXHIBIT INDEX Exhibit No. Description Exhibit 16 Letter re Change in Certifying Accountant EX-16 2 LETTER RE CHANGE IN CERTIFYING ACOUNTANT Exhibit 16 KPMG New Jersey Headquarters Telephone 973 467 9650 150 John F. Kennedy Parkway Fax 973 467 7930 Short Hill NJ 07078 April 30, 1999 Return Receipt No. Z 220909 060 Office of the Chief Accountant SECPS Letter Files Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: We were previously principal accountants for Tofutti Brands Inc. and, under the date of March 16, 1999, we reported on the financial statements of Tofutti Brands Inc. as of December 26, 1998 and December 27, 1997 and for the fifty-two week periods then ended. On April 26, 1999 our appointment as principal accountants was terminated. We have read Tofutti Brand Inc.'s statements included under Items 4 (ii) through 4 (vi) in its Form 8-K/A-1 dated April 26, 1999 and filed on April 30, 1999, and we agree with such statements. Very truly yours, /s/KPMG LLP -----END PRIVACY-ENHANCED MESSAGE-----