-----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, Q5YgZlLVykcBbKTFrT0CYbxjfTia8+pMpzcjKKIowekkzsKseWzifAa5wjruaz+B eqgRB7jzEbNa4L+eeoeVAg== 0001116502-00-000322.txt : 20001201 0001116502-00-000322.hdr.sgml : 20001201 ACCESSION NUMBER: 0001116502-00-000322 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20001128 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20001130 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SINGING MACHINE CO INC CENTRAL INDEX KEY: 0000923601 STANDARD INDUSTRIAL CLASSIFICATION: PHONOGRAPH RECORDS & PRERECORDED AUDIO TAPES & DISKS [3652] IRS NUMBER: 953795478 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-24968 FILM NUMBER: 780839 BUSINESS ADDRESS: STREET 1: 6601 LYONS ROAD STREET 2: BLDG A-7 CITY: COCONUT CREEK STATE: FL ZIP: 33073 BUSINESS PHONE: 9545961000 MAIL ADDRESS: STREET 1: 6601 LYONS ROAD BLDG CITY: COCONUT CREEK STATE: FL ZIP: 33073 8-K 1 0001.txt CURRENT REPORT SECURITIES AND EXCHANGE COMMISSION Washington, DC 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): November 28, 2000) The Singing Machine Company, Inc. - -------------------------------------------------------------------------------- (Exact Name of Registrant as Specified in its Charter) Delaware - -------------------------------------------------------------------------------- (State or Other Jurisdiction of Incorporation) 0-24968 95-3795478 - ----------------------------------- ----------------------------------- (Commission File Number) (IRS Employer Identification No.) 6601 Lyons Road, Bldg. A-7, Coconut Creek, FL 33073 - -------------------------------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) (954) 596-1000 - -------------------------------------------------------------------------------- (Registrant's Telephone Number, Including Area Code) - -------------------------------------------------------------------------------- (Former Name or Former Address, if Change Since Last Report) ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT Weinberg and Company, P.A. (the "Former Accountant"), was replaced as independent certified public accountant and independent auditor for The Singing Machine Company, Inc. (the "Company") on November 28, 2000. The Company's decision to change accountants was approved by its Board of Directors because Scott Salberg, the auditor who has been responsible for the Company's account, left the Former Accountant to start his own accounting firm. The report of the Former Accountant on the financial statements of the Company for the year ended March 31, 2000, did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During the Company's fiscal year ended March 31, 2000, and through the date of this report, there were no disagreements with the Former Accountant on any matters of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to the satisfaction of the Former Accountant would have caused it to make reference to the subject matter of the disagreement in connection with its report on these financial statements for those periods. On November 28, 2000, the Company engaged Salberg and Company, P.A., as its independent auditor and independent certified public accountant. The Company did not consult with Salberg and Company, P.A. regarding the application of accounting principles to a specific transaction or the type of audit opinion that might be rendered on the Company's financial statements, and no written or oral advice was provided by Salberg & Company, P.A. that was a factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issues. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS (c) Exhibits. 16.1 Letter dated November 28, 2000 from Weinberg & Company, P.A. regarding the disclosures in this Current Report on Form 8-K. 2 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 hereto duly authorized. THE SINGING MACHINE COMPANY, INC. Date: November 29, 2000 By: /s/ John Klecha ------------------------------- John Klecha Chief Operating Officer, Chief Financial Officer. Treasurer and Secretary 3 EX-16.1 2 0002.txt LETTER OF DISCLOSURES EXHIBIT 16.1 Weinberg and Company, P.A. - -------------------------- Certified Public Accountants November 28, 2000 Securities and Exchange Commission 450 Fifth Street, N.W. Washington D.C. 20549 RE: THE SINGING MACHINE COMPANY, INC. File Ref. No. 0-24968 We were previously the principal accountant for the Singing Machine Company, Inc. and under the date of June 12, 2000, we reported on the financial statements of The Singing Machine Company, Inc. as of March 31, 2000. On November 28, 2000, our appointment as principal accountant was terminated. We have read The Singing Machine Company, Inc.'s statements included under Item 4 of its Form 8-K dated November 29, 2000, and we agree with such statements. Very truly yours, /s/ Weinberg & Company, P.A. ------------------------------ WEINBERG & COMPANY, P.A. Certified Public Accountants -----END PRIVACY-ENHANCED MESSAGE-----