-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: keymaster@town.hall.org Originator-Key-Asymmetric: MFkwCgYEVQgBAQICAgADSwAwSAJBALeWW4xDV4i7+b6+UyPn5RtObb1cJ7VkACDq pKb9/DClgTKIm08lCfoilvi9Wl4SODbR1+1waHhiGmeZO8OdgLUCAwEAAQ== MIC-Info: RSA-MD5,RSA, JdBWXOsc00RyXxMfTEhla3a9wABzMbgiXy5EGw3MoLlnfNSX1W0pN/bEnO5+JZTX mse4yCPlCDQuiWX2QHgQxA== 0000076267-94-000003.txt : 19940131 0000076267-94-000003.hdr.sgml : 19940131 ACCESSION NUMBER: 0000076267-94-000003 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 19940118 ITEM INFORMATION: 2 FILED AS OF DATE: 19940128 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PARK ELECTROCHEMICAL CORP CENTRAL INDEX KEY: 0000076267 STANDARD INDUSTRIAL CLASSIFICATION: 3672 IRS NUMBER: 111734643 STATE OF INCORPORATION: NY FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 34 SEC FILE NUMBER: 001-04415 FILM NUMBER: 94503490 BUSINESS ADDRESS: STREET 1: 5 DAKOTA DR CITY: LAKE SUCCESS STATE: NY ZIP: 11042 BUSINESS PHONE: 5163544100 8-K/A 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K/A CURRENT REPORT Amendment No. 1 Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): January 18, 1994 - ------------------------------------------------------------------- PARK ELECTROCHEMICAL CORP. ----------------------------------------------------- (Exact name of registrant as specified in its charter) New York 1-4415 11-1734643 - ------------------- -------- ------------- (State or other Jurisdic- (Commission (IRS Employer tion of Incorporation) File Number) Ident. No.) 5 Dakota Drive, Lake Success, New York 11042 -------------------------------------------- (Address of Principal Executive Offices) (516) 354-4100 -------------------------------------------------- Registrant's telephone number, including area code Item 4. Changes in Registrant's Certifying Accountant. On January 18, 1994, Park Electrochemical Corp., a New York corporation (the "Company"), engaged Ernst & Young ("E & Y"), independent auditors, as its accountants to audit the financial statements of the Company and certain subsidiaries for the year ended February 27, 1994. In connection with such engagement, on January 18, 1994, the Company dismissed Deloitte & Touche ("D & T") as independent accountants for the Company and such subsidiaries. The engagement of E & Y and the dismissal of D & T was approved by the Company's Board of Directors. In connection with the audits of the Company's financial statements for the fiscal years ended March 1, 1992 and February 28, 1993, and in the subsequent interim period to the date of dismissal of D & T, there did not exist any disagreement (within the meaning of Rule 304(a)(1)(iv) of Regulation S-K) between the Company and D & T on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of D & T, would have caused D & T to have referred to the subject matter of the disagreement in connection with its report on the Company's financial statements. D & T's reports on the Company's financial statements for the fiscal years ended March 1, 1992 and February 28, 1993 contained no adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the Company's two most recent fiscal years and the subsequent interim period to the date of dismissal of D & T there were no "reportable events", as that term is defined in Rule 304(a)(1)(v) of Regulation S-K. The decision to change independent accountants was approved by the Company's Board of Directors. The Audit Committee of the Company's Board of Directors did not separately recommend or approve the change in the Company's independent accountants. Prior to the engagement of E & Y, no member of that firm was consulted by the Company (1) for the purpose of obtaining a written report or oral advice with regard to the application of accounting principles to a specified transaction of the Company or any of its subsidiaries, (2) regarding the type of audit opinion that might be rendered on the Company's financial statements or (3) regarding any matter that was the subject of a disagreement (within the meaning of Rule 304(a)(1)(iv) of Regulation S-K) between the Company and D & T or which constituted a reportable event (as defined in Rule 304(a)(1)(iv) of Regulation S-K). D & T has furnished the Company with a letter, dated January 25, 1994, addressed to the Securities and Exchange Commission relating to the Company's disclosure set forth in the second paragraph of this Item 4 of this Report. A copy of D & T's letter is filed as an exhibit to this Report. -2- Item 7. Financial Statements and Exhibits. (c) Exhibits 16 Letter, dated January 25, 1994, from Deloitte & Touche to the Securities and Exchange Commission -3- 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 thereunto duly authorized. PARK ELECTROCHEMICAL CORP. -------------------------- (Registrant) Date: January 27, 1994 By: /s/ Brian Shore -------------------------- Brian Shore Vice President -4- EXHIBIT INDEX Page 16 Letter, dated January 25, 1994, from Deloitte & Touche to the Securities and Exchange Commission 6 -5- Exhibit 16 Deloitte & Touche 1633 Broadway New York, New York 10019-6754 Telephone: (212) 489-1600 Facsimile: (212) 489-6944 International & Domestic Telex: 4995706 January 25, 1994 Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments in the second paragraph of Item 4 of Form 8-K of Park Electrochemical Corp. dated January 21, 1994. Yours truly, /s/ Deloitte & Touche Deloitte & Touche Tohmatsu International -6- -----END PRIVACY-ENHANCED MESSAGE-----