-----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, MOi0rP5dK7Wi9rLGCnYxjPglS3abl8qRE0Z7gPNnr7q6IjIUrmWAA6EOkOgfC+Xj kKckfyfUSSYhzL+Dw5zA4g== 0000926274-03-000376.txt : 20031022 0000926274-03-000376.hdr.sgml : 20031022 20031022163439 ACCESSION NUMBER: 0000926274-03-000376 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20031016 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20031022 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RIDGEFIELD ACQUISITION CORP CENTRAL INDEX KEY: 0000812152 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER PERIPHERAL EQUIPMENT, NEC [3577] IRS NUMBER: 840922701 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-16335 FILM NUMBER: 03952179 BUSINESS ADDRESS: STREET 1: 900 THIRD AVE STREET 2: SUITE 201 CITY: NEW YORK STATE: NY ZIP: 10022 BUSINESS PHONE: 3033680401 MAIL ADDRESS: STREET 1: 900 THIRD AVE STREET 2: SUITE 201 CITY: NEW YORK STATE: NY ZIP: 10022 FORMER COMPANY: FORMER CONFORMED NAME: BIO MEDICAL AUTOMATION INC DATE OF NAME CHANGE: 19990323 FORMER COMPANY: FORMER CONFORMED NAME: OZO DIVERSIFIED AUTOMATION INC /CO/ DATE OF NAME CHANGE: 19920703 8-K 1 rac-10038k.txt 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): October 16, 2003 Ridgefield Acquisition Corp. -------------------------------------------------- (Exact Name of Registrant as Specified in Charter) Colorado 0-16335 84-0922701 - --------------- --------------------- --------------------- (State or other (Commission File No.) (I.R.S. Employer Jurisdiction of Identification Number) Incorporation) 10 South Street, Suite 202, Ridgefield, Connecticut 06877 --------------------------------------------------------- (Address of Principal Executive Offices) (203) 894-9755 ---------------------------------------------------- (Registrant's Telephone Number, including area code) Item 4. Changes in Registrant's Certifying Accountant. (a) Previous independent accountants (i) On October 16, 2003 the registrant dismissed Wheeler Wasoff, P.C. as its independent accountants. (ii) The reports of Wheeler Wasoff, P.C. on the financial statements for the fiscal years ended December 31, 2001 and December 31, 2002 contained no adverse opinion or disclaimer of opinion and were not modified as to audit scope or accounting principles. Such reports contained an explanatory paragraph relating to the Uncertainty of the registrant's ability to continue as a going concern. (ii) The Board of Directors and the Audit Committee of the registrant, participated in and approved the decision to change independent accountants. (iv) In connection with its audits for the two most recent fiscal years and through October 16, 2003, there have been no disagreements with Wheeler Wasoff, P.C. 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 Wheeler Wasoff, P.C. would have caused them to make a reference thereto in their report on the financial statements for such periods. (v) During the two most recent fiscal years and through October, 16, 2003, there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(v)). (vi) The registrant has requested that Wheeler Wasoff, P.C. furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statement. A copy of the letter Wheeler Wasoff, P.C. is attached hereto as Exhibit 16.1 to this Form 8-K (b) New independent accountants. (i) The registrant engaged Kostin, Ruffkess & Company, LLC as its new independent accountants, as of October 16, 2003. During the two most recent fiscal years and through October 16, 2003 the registrant has not consulted Kostin, Ruffkess & Company, LLC regarding the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the financial statements of the registrant, and either a written report was provided to the registrant or oral advice was provided that Kostin, Ruffkess & Company, LLC concluded was an important factor considered by the registrant in reaching a decision as to the accounting, auditing, or financial reporting issue. (iii) During the two most recent fiscal years and through October 16, 2003, the registrant has not consulted Kostin, Ruffkess & Company, LLC regarding any matter that was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K. (iii) the registrant has requested that Kostin, Ruffkess & Company, LLC furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statement. A copy of the letter from Kostin, Ruffkess & Company, LLC is attached hereto as Exhibit 16.2 to this Form 8-K. Item 7. Financial Statements, Pro Forma Financial Information and Exhibits. (a) Financial Statements of Business Acquired Not Applicable (b) Pro Forma Financial Information Not Applicable (c) Exhibits. The following Exhibits are hereby filed as part of this Current Report on Form 8-K: Exhibit Description - ------- ----------- 16.1 Letter from Wheeler Wasoff, P.C. 16.2 Letter from Kostin, Ruffkess & Company, LLC SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, Ridgefield Acquisition Corp. has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Ridgefield Acquisition Corp. (Registrant) By: /s/ STEVEN N. BRONSON ---------------------------- Steven N. Bronson, CEO and President Dated: October 20, 2003 Exhibit Index Exhibit Description - ------- ----------- 16.1 Letter from Wheeler Wasoff, P.C. 16.2 Letter from Kostin, Ruffkess & Company, LLC EX-16.1 3 ex16-1.txt Exhibit 16.1 October 20, 2003 U.S. Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 RE: Ridgefiled Acquisiton Corp. File No. 0-16335 Ladies and Gentlemen: We have read and agree with the statements contained in Item 4(a) of the Current Report of Form 8-K, dated October 20, 2003. Very truly yours, /s/ Wheeler Wasoff, P.C. Wheeler Wasoff, P.C. EX-16.2 4 ex16-2.txt Exhibit 16.2 Kostin, Ruffkess & Company, LLC October 20, 2003 U.S. Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 RE: Ridgefiled Acquisiton Corp. File No. 0-16335 Ladies and Gentlemen: We have been engaged as of October 16, 2003, as the independent accountants of Ridgefiled Acquisition Corp. (the "Company",), effective with the quarter ended September 30, 2003. We have been furnished with a copy of the 8-K, dated October 20, 2003. We have read and agree with the statements made therein concerning our retention and our prior relationship with the Company. Very truly yours, /s/ Kostin, Ruffkess & Company, LLC Kostin, Ruffkess & Company, LLC -----END PRIVACY-ENHANCED MESSAGE-----