-----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, SN39cDPudlHoGDZPBj8B2mSt4nrtTV7WqVi20R3FSZtZIUHh2WmXByx89RjUPuvE 80u1WymD5klXFHhU1pau5A== 0000910662-05-000050.txt : 20050125 0000910662-05-000050.hdr.sgml : 20050125 20050125114726 ACCESSION NUMBER: 0000910662-05-000050 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20050114 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20050125 DATE AS OF CHANGE: 20050125 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: 1934 Act SEC FILE NUMBER: 001-09009 FILM NUMBER: 05546370 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 tofform8kajan25.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 ------------------ FORM 8-K/A CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 January 14, 2005 ---------------- 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 4.01 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 notified the Registrant that it will not stand for reappointment as the Registrant's independent accountants effective January 14, 2005. (ii) Wiss & Company, LLP did not qualify their audit opinion for any of the past two fiscal years as to uncertainty, audit scope or accounting principles. (iii) There were no disagreements with Wiss & Company, LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure in any of the two most recent fiscal years or any later interim period. (iv) None of the kinds of events listed in (A) or (B) of Item 304(a)(1)(iv) of Regulation S-B occurred during either of the Registrant's two most recent fiscal years or any later interim period. (v) Wiss & Company, LLP has been asked to provide a letter addressed to the SEC stating whether they agree with the above statements. This letter will be filed by amendment by the Registrant in accordance with the requirements of Item 304 of Regulation S-B. (vi) On January 18, 2005, the Audit Committee of the Registrant appointed Amper, Politziner & Mattia P. C. as the Registrant's independent accountants. ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS. (c) Exhibits Exhibit 16 Letter re change in certifying accountants 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 thereunto duly authorized. Date: January 25, 2005 TOFUTTI BRANDS INC. (Registrant) By: /s/Steven Kass -------------- Steven Kass Chief Financial Officer EX-16 2 ex16.txt LETTER RE: CHANGE OF CERTIFYING ACCOUNTANT Exhibit 16 Letterhead of Wiss & Company, LLP January 24, 2005 Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 Gentlemen: On January 20, 2005, this Firm received a copy of a Form 8-K bearing a cover date of January 14, 2005 filed by Tofutti Brands Inc. (the "Company") on January 20, 2005 reporting our resignation as the Company's independent registered public accounting firm in accordance with the requirements of Item 4.01 - Changes in Registrant's Certifying Public Accountant of Form 8-K. We have no disagreements with the statements made in the Form 8-K, Item 4.01 disclosures provided to us. Our report dated March 18, 2004 for the Company's financial statements for the fiscal years ended December 27, 2003 and December 28, 2002 did not contain an adverse opinion or a disclaimer of opinion nor was it qualified or modified as to audit scope, accounting principles or uncertainty. Very truly yours, /s/ Wiss & Company Wiss & Company, LLP Certified Public Accountants Livingston, New Jersey -----END PRIVACY-ENHANCED MESSAGE-----