-----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, SGuKrWowZIpJz6zMG3YwTgKCGRm1b5V1J3YFe9qki6ZX+piFIWBBCf5fbBqKVYHd Il196cejPhZYGFVpHdJuOA== 0000947234-98-000024.txt : 19980611 0000947234-98-000024.hdr.sgml : 19980611 ACCESSION NUMBER: 0000947234-98-000024 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 19980608 ITEM INFORMATION: FILED AS OF DATE: 19980610 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: SARATOGA BRANDS INC CENTRAL INDEX KEY: 0000868075 STANDARD INDUSTRIAL CLASSIFICATION: DAIRY PRODUCTS [2020] IRS NUMBER: 133413467 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-19721 FILM NUMBER: 98645273 BUSINESS ADDRESS: STREET 1: 1835 SWARTHMORE AVENUE CITY: LAKEWOOD STATE: NJ ZIP: 08701 BUSINESS PHONE: 3103154979 MAIL ADDRESS: STREET 1: 1835 SWARTHMORE AVE CITY: LAKEWOOD STATE: NJ ZIP: 08701 FORMER COMPANY: FORMER CONFORMED NAME: EMPIRE SPECIALTY FOODS INC /NY/ DATE OF NAME CHANGE: 19600201 8-K 1 8-K OF SARATOGA BRANDS INC. UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 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): May 11, 1998 SARATOGA BRANDS INC. (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER) NEW YORK O-19721 13-3413467 (STATE OR JURISDICTION (COMMISSION (IRS EMPLOYER OF INCORPORATION) FILE NUMBER) IDENTIFICATION NO.) 1835 SWARTHMORE AVENUE, LAKEWOOD, NEW JERSEY 08701 (Address of principal executive offices) (zip code) Registrant's telephone number, including area code: (732) 363-3800 Item 4. Changes in Registrant's Certifying Accountant a. Effective May 11, 1998, the Saratoga Brands Inc. (the "Company") dismissed its prior certifying accountants, Broza, Block & Rubino Certified Public Accountants, PA ("BBR") and retained as its new certifying accountants, Deloitte & Touche LLP ("Deloitte"). BBR's report on Saratoga's financial statements for the fiscal years ended December 31, 1994 through December 31, 1997, which were the only fiscal years during which BBR was the certifying accountant for the Company, contained no adverse opinions or disclaimer of opinions, and was not qualified as to uncertainties, audit scope or accounting principles. The decision to change accountants was approved by the Audit Committee and the Board of Directors of the Company. As required by applicable rules of the Securities and Exchange Commission, the Company notified BBR that during the two most recent fiscal years and the interim period from December 31, 1997 through May 11, 1998 the Company was unaware of any disputes between the Company and BBR as to matters of accounting principles or practices, financial statement disclosure, or audit scope of procedure, which disagreements, if not resolved to the satisfaction of BBR, would have caused it to make a reference to the subject matter of the disagreements in connection with its reports and requested BBR to confirm this, a copy of which is attached hereto. b. Effective May 11, 1998, the Company engaged Deloitte as its principle accountants. During the most recent fiscal year end and the subsequent interim periods to the date hereof, the Company did not consult Deloitte regarding any of the matters or events set forth in item 304 (a) (2) and (i) and (ii) of Regulation S-B. SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf the undersigned thereunto duly authorized. SARATOGA BRANDS INC. (Registrant) Date: June 8, 1998 By:/s/ Scott G. Halperin --------------------- Scott G. Halperin Chairman Chief Executive Officer Date: June 8, 1998 By:/s/ Bernard F. Lillis, Jr. -------------------------- Bernard F. Lillis, Jr. Chief Financial Officer Chief Operating Officer (BROZA, BLOCK & RUBINO LETTERHEAD) Securities and Exchange Commission 450 5th Street NW Washington, D.C. 20549 Gentlemen: We have read Item 4 of the Revised Current Report on Form 8-K-A of Saratoga Brands Inc. (Commission File Number 0-19271) dated June 8, 1998, and we agree with the statements contained therein insofar as they relate to our firm. Very truly yours, BROZA, BLOCK & RUBINO Certified Public Accountants, PA Asbury Park, New Jersey June 8, 1998 cc: Saratoga Brands Inc. 1835 Swarthmore Avenue Lakewood, New Jersey 08701 -----END PRIVACY-ENHANCED MESSAGE-----