-----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, Bl9AHPwLSlCOqFukxrBxCsf6YOPv8GBUy6dTUSYE2n3n2g7cANFvGAKIE44CeaEM Hxv2Nes4/IWfv2/GBDfwIA== 0000950150-97-000026.txt : 19970110 0000950150-97-000026.hdr.sgml : 19970110 ACCESSION NUMBER: 0000950150-97-000026 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19961227 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19970109 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: POLLUTION RESEARCH & CONTROL CORP /CA/ CENTRAL INDEX KEY: 0000763950 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL INSTRUMENTS FOR MEASUREMENT, DISPLAY, AND CONTROL [3823] IRS NUMBER: 952746949 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-14266 FILM NUMBER: 97503048 BUSINESS ADDRESS: STREET 1: 506 PAULA AVENUE CITY: GLENDALE STATE: CA ZIP: 91201 BUSINESS PHONE: 8182477601 MAIL ADDRESS: STREET 1: 506 PAULA AVE CITY: GLENDALE STATE: CA ZIP: 91201 FORMER COMPANY: FORMER CONFORMED NAME: DASIBI ENVIRONMENTAL CORP DATE OF NAME CHANGE: 19900529 8-K 1 FORM 8-K 1 SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES AND EXCHANGE ACT OF 1934 Date of Report December 27, 1996 ----------------------------------------------------------------- (Date of earliest event reported) POLLUTION RESEARCH AND CONTROL CORP. - -------------------------------------------------------------------------------- (Exact name of registrant as specified in its charter) California 0-14266 95-2746949 - -------------------------------------------------------------------------------- (State or other (Commission (IRS Employee ID No.) jurisdiction file No.) of incorporation or organization) 506 Paula Avenue, Glendale, California 91201 - -------------------------------------------------------------------------------- (Address of principal executive offices) (818) 247-7601 - -------------------------------------------------------------------------------- (Registrant's telephone number, including area code) Total Pages: 5 Exhibit Index: page E-1 2 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT On December 27, 1996, the Company dismissed the firm of Greenberg & Jackson ("G & J") as the Company's independent auditors, effective immediately. The Company then selected A. J. Robbins, PC to act as the Company's independent auditors for the fiscal year ending December 31, 1996. The foregoing actions of the Company were ratified by the Board of Directors. The reports of G & J on the Company's financial statements for the years ended December 31, 1994 and December 31, 1995 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During the year ended December 31, 1995, and during the subsequent period from January 1, 1996 through December 27, 1996, there were no "Disagreements" (as such term is defined under the Federal securities laws) with G & J 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 G & J, would have caused that firm to make reference to the subject matter of the Disagreements in connection with their report. During the year ended December 31, 1995, and during the period from January 1, 1996 through December 23, 1996, the Company was not (i) advised by G & J that the Company did not have internal controls necessary to develop reliable financial statements; (ii) advised by G & J that it was no longer able to rely on management's representations or that it was unwilling to be associated with financial statements prepared by management; (iii) advised by G & J of a need to expand the scope of its audit; or (iv) advised by G & J that information had come to its attention that materially impacted the fairness or reliability of any audit report or financial statement issued or to be issued, or caused them to be unwilling to rely on management's representations or be associated with the Company's financial statements (collectively, "Reportable Events"). During the year ended December 31, 1995, and the period from January 1, 1996 to December 27, 1996, neither the Company, nor anyone on its behalf, consulted A. J. Robbins on (i) the application of accounting principles to a specified transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on the Company's financial statements; or (iii) any matter that was either the subject of Disagreement or a Reportable Event. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS (a) Financial Statements. None (b) Pro Forma Financial Information. None (c) Exhibits 16. Letter from Greenberg & Jackson, dated January 9, 1997. 2 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 hereunto duly authorized. POLLUTION RESEARCH AND CONTROL CORP. (Registrant) Date: January 9, 1997 By: /s/ ALBERT E. GOSSELIN, JR. --------------------------------- Albert E. Gosselin, Jr. President and Chief Executive Officer 3 4 EXHIBIT INDEX Item Page No. - ---- ------- 16. Letter from Greenberg & Jackson, dated January 9, 1997. 5 E-1 EX-16 2 SEC LETTER 1 GREENBERG & JACKSON AN ACCOUNTANCY CORPORATION 2950 LOS FELIZ BLVD., SUITE 103 LOS ANGELES, CALIFORNIA 90039 TELEPHONE: (213) 666-7700 FACSIMILE: (213) 666-3495 Bradford N. Bernstein, CPA INTERNET: gnj@earthlink.net - ------------------------------------------------------------------------------- Leslie Smith Sobol, CPA Peggy Howard Susan Hatfield Ron L. Rogers, EA January 9, 1997 Securities and Exchange Commission Mail Stop 9-5 450 5th Street N.W. Washington, D.C. 20549 Dear Sirs/Madams, We have read the comments in Item 4 of Form 8-K of Pollution Research and Control Corp. dated January 9, 1997, and have the following comments: We agree with the statements made in the first sentence of the first paragraph, and the statements made in the second, third, and fourth paragraphs. We have no basis to agree or disagree with the statements made in the second sentence of the first paragraph, or the statements made in the fifth paragraph. Yours Truly, /s/ GREENBERG & JACKSON - -------------------------------- Greenberg & Jackson An Accountancy Corporation 5 -----END PRIVACY-ENHANCED MESSAGE-----