-----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, hGQZL2b2Jalgxvkb3IU+lItN09V5hAMOinNqIk+gF+zhQhjY+K8LySDLCjrhNw+2 z+dyfOjpJI0y7GeKADp81A== 0000950168-95-000295.txt : 19950415 0000950168-95-000295.hdr.sgml : 19950414 ACCESSION NUMBER: 0000950168-95-000295 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19950417 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19950413 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: GLENAYRE TECHNOLOGIES INC CENTRAL INDEX KEY: 0000808918 STANDARD INDUSTRIAL CLASSIFICATION: WATER, SEWER, PIPELINE, COMM AND POWER LINE CONSTRUCTION [1623] IRS NUMBER: 980085742 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-15761 FILM NUMBER: 95528625 BUSINESS ADDRESS: STREET 1: 4201 CONGRESS ST STE 455 CITY: CHARLOTTE STATE: NC ZIP: 28209 BUSINESS PHONE: 7045530038 FORMER COMPANY: FORMER CONFORMED NAME: N W GROUP INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: NU WEST GROUP INC DATE OF NAME CHANGE: 19880221 FORMER COMPANY: FORMER CONFORMED NAME: NU WEST GROUP LTD DATE OF NAME CHANGE: 19871126 8-K 1 GLENAYRE 80786 8-K SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) April 7, 1995 GLENAYRE TECHNOLOGIES, INC. (Exact name of registrant as specified in its charter) Delaware 0-15761 98-0085742 (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 4201 Congress Street, Suite 455, Charlotte, North Carolina 28209 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (704) 553-0038 Not applicable (Former name or former address, if changed since last report.) Page 1 of 5 Pages Item 4. Changes in Registrant's Certifying Accountant. Deloitte & Touche LLP has served as the Registrant's inde- pendent accountants to audit the financial statements of the Registrant and its subsidiaries for each of the two most recent fiscal years ended December 31, 1994 and December 31, 1993 and for prior fiscal years. On April 7, 1995, the Registrant re- placed Deloitte & Touche LLP with Ernst & Young LLP as its independent accountants to audit the financial statements of the Registrant and its subsidiaries for the fiscal year ending December 31, 1995. This change in independent accountants, effective April 7, 1995, was recommended by the Audit Committee of the Registrant's Board of Directors and approved by the Board of Directors on April 4, 1995. Deloitte & Touche LLP's reports on the financial statements of the Registrant and its subsidiaries for the two most recent fiscal years ended December 31, 1994 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the Registrant's two most recent fiscal years ended December 31, 1994 and the subsequent period, (1) there were no disagreements with Deloitte & Touche LLP on any matter of ac- counting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement(s), if not resolved to the satisfaction of Deloitte & Touche LLP, would have caused it to make reference to the subject matter of the dis- agreement(s) in its report, and (2) no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K) occurred. The Registrant has provided Deloitte & Touche LLP with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission. A letter from Deloitte & Touche LLP addressed to the Securities and Exchange Commission indicating its agreement with the statements made by the Regis- trant in this Current Report on Form 8-K is filed herewith as Exhibit 16 to this Report. Item 7. Financial Statements and Exhibits. (c) Exhibits 16 Letter from Deloitte & Touche LLP regarding change in certifying accountant. Page 2 of 5 Pages 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. GLENAYRE TECHNOLOGIES, INC. By /s/ Stanley Ciepcielinski Stanley Ciepcielinski Executive Vice President and Chief Financial Officer Dated: April 11, 1995 Page 3 of 5 Pages SECURITIES AND EXCHANGE COMMISSION Washington, D.C. EXHIBITS FORM 8-K CURRENT REPORT Date of Report Commission File Number April 7, 1995 0-15761 GLENAYRE TECHNOLOGIES, INC. EXHIBIT INDEX Exhibit No Exhibit Description 16 Letter of Deloitte & Touche LLP dated April 12, 1995 regarding change in certifying accountant (Page 5 of the sequentially numbered pages). Page 4 of 5 Pages EX-16 2 EXHIBIT 16. Exhibit 16 Deloitte & Touche LLP - ---------- ------------------------------------------ 1100 Carillon Telephone: (704) 372-3560 227 West Trade Street Charlotte, North Carolina 28202-1675 April 12, 1995 Securities and Exchange Commission Mail Stop 7-2 450 5th Street, N.W. Washington, DC 20549 Dear Sirs/Madams: We have read and agree with the comments in Item 4 of Form 8-K of Glenayre Technologies, Inc. dated April 7, 1995. Yours truly, Deloitte & Touche LLP Page 5 of 5 -----END PRIVACY-ENHANCED MESSAGE-----