-----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, SqNxOh6AIhPjbbQYEgvDKf9gxD8W2nvi5o4k6zsY4PMv3r3K95aAW+bO/RyjpXi2 rmSWbzaPx63sbVQ04RGUog== 0000849401-01-500005.txt : 20010706 0000849401-01-500005.hdr.sgml : 20010706 ACCESSION NUMBER: 0000849401-01-500005 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20010412 ITEM INFORMATION: FILED AS OF DATE: 20010705 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ADM TRONICS UNLIMITED INC/DE CENTRAL INDEX KEY: 0000849401 STANDARD INDUSTRIAL CLASSIFICATION: ADHESIVES & SEALANTS [2891] IRS NUMBER: 221896032 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: SEC FILE NUMBER: 000-17629 FILM NUMBER: 1675428 BUSINESS ADDRESS: STREET 1: 224 S PEGASUS AVE CITY: NORTHVALE STATE: NJ ZIP: 07647 BUSINESS PHONE: 2017676040 MAIL ADDRESS: STREET 1: 224 S PEGASUS AVE CITY: NORTHVALE STATE: NJ ZIP: 07647 8-K/A 1 am8k412.txt AMENDED FORM 8-K/A OF APRIL 12, 2001 SECURITIES AND EXCHANGE COMMISSION Washington, D.C. FORM 8-K/A 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 12, 2001 ADM Tronics Unlimited, Inc. (Exact name of registrant as specified in its charter) Delaware (State or other jurisdiction of incorporation) 0-17629 22-1896032 (Commission File Number) (IRS Employer Identification Number) 224-S Pegasus Avenue, Northvale, NJ 07647 (Address of principal executive offices, Zip Code) Registrant's telephone number, including area code 201-767-6040 Item 4. Changes in Registrant's Certifying Accountant (a)(1)(i) The independent public accountants who had previously been engaged as the Registrant's principal accountants to audit its financial statements (the "Accountants") were dismissed on April 12, 2001. (ii) The Accountants' report on the financial statements for either of the Registrant's past two fiscal years did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles. (iii) The decision to change accountants was approved by the Registrant's Board of Directors (iv) During the Registrant's two most recent fiscal years and the interim period preceding the dismissal, there were no disagreements with the Accountants on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. (v) During the Registrant's two most recent fiscal years and the subsequent interim period preceding the dismissal: (A) The Accountants did not advise the Registrant that the internal controls necessary for the Registrant to develop reliable financial statements do not exist. (B) The Accountants did not advise the Registrant that information has come to the Accountants' attention that has led it to no longer be able to rely on management's representations, or that has made it unwilling to assist with the financial statements prepared by management. (C)(1) The Accountants did not advise the Registrant of the need to expand significantly the scope of its audit or that information has come to the Accountants' attention during the Registrant's two most recent fiscal years and the subsequent interim period preceding the dismissal that, if further investigated, may(i) materially impact the fairness or reliability of either a previously issued audit report or the underlying financial statements, or the financial statements issued or to be issued covering the fiscal period(s) subsequent to the date of the most recent financial statements covered by an audit report (including information that may prevent the Accountants from rendering an unqualified audit report on those financial statements), or (ii) cause it to be unwilling to rely on management's representations or to be associated with the Registrant's financial statements, and (2) due to the Accountant's dismissal, or for any other reason, the Accountants did not so expand the scope of its audit or conduct such further investigation. (D)(1) The Accountants did not advise the Registrant that information had come to the Accountants' attention that it had concluded materially impacted the fairness or reliability of either (i) a previously issued audit report or the underlying financial statements, or (ii) the financial statements issued or to be issued covering the fiscal period(s) subsequent to the date of the most recent financial statements covered by an audit report (including information that, unless resolved to the Accountants' satisfaction, would prevent it from rendering an unqualified audit report on those financial statements), and (2) due to the Accountants' dismissal, or for any other reason, the issue had not been resolved to the Accountants' satisfaction prior to the dismissal. (a)(2) The Registrant engaged Eichler, Bergsman & Co., LLP as principal accountant on April 30, 2001 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. ADM Tronics Unlimited, Inc. (Registrant) Date July 3, 2001 /s/ Dr. Alfonso DiMino President EXHIBIT 16 July 2, 2001 Securities and Exchange Commission 450 Fifth Street, N. W. Washington, D.C. 20549 Re: ADM Tronics Unlimited, Inc. File Ref. No. 000-17629 We were previously the principal accountants for ADM Tronics Unlimited, Inc. On June 9, 2000 we reported on the audit of the consolidated financial statements of ADM Tronics Unlimited, Inc. and Subsidiaries as of March 31, 2000 and for the two years in the period ended March 31, 2000. On February 6, 2001, November 10, 2000 and August 10, 2000 we reviewed the consolidated financial statements of ADM Tronics Unlimited, Inc. and Subsidiaries, as of and for the quarters ended December 31, 2000, September 30, 2000 and June 30, 2000, respectively, as such financial statements were included in the reporting Form 10QSB for the respective quarters then ended. We have read ADM Tronics, Inc.'s statements included in Item 4 of its amended Form 8-K/A dated April 12, 2001 and we agree with such statements with the exception of (a)(2) as we do not have knowledge of the facts related to such statement. Very truly yours, /s/ KAUFMAN, ROSSIN & CO. cc: Andre Di Mino -----END PRIVACY-ENHANCED MESSAGE-----