-----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, LpLB1R84mc2D/1hB7yBBvkn3wMWOGEijeDSd12EJx5St1YVK6ftTkem3bzDLKK15 FcClVbeEsfSzNIcX3OHZIg== 0001019056-03-001054.txt : 20031008 0001019056-03-001054.hdr.sgml : 20031008 20031008170127 ACCESSION NUMBER: 0001019056-03-001054 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20031001 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20031008 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GENERAL DATACOMM INDUSTRIES INC CENTRAL INDEX KEY: 0000040518 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE & TELEGRAPH APPARATUS [3661] IRS NUMBER: 060853856 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-08086 FILM NUMBER: 03933746 BUSINESS ADDRESS: STREET 1: ROUTE 63 CITY: MIDDLEBURY STATE: CT ZIP: 06762 BUSINESS PHONE: 2035741118 MAIL ADDRESS: STREET 1: P O BOX 1299 CITY: MIDDLEBURY STATE: CT ZIP: 06762-1299 8-K 1 general_8k.txt FORM 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): October 1, 2003 --------------- General DataComm Industries, Inc. -------------------------------------------------- (Exact Name of Registrant as Specified in Charter) Delaware 1-8086 06-0853856 - ---------------------------- ------------ ------------------- (State of Other Jurisdiction (Commission (IRS Employer of Incorporation) File Number) Identification No.) 6 Rubber Avenue, Naugatuck, CT 06770 - ---------------------------------------- ---------- (Address of Principal Executive Offices) (Zip Code) Registrant's telephone number, including area code (203) 729-0271 -------------- N/A ------------------------------------------------------------- (Former Name of Former Address, if Changed Since Last Report) Item 4. Change in Registrant's Certifying Accountant On October 1, 2003, the Company was advised by its independent accountants, PricewaterhouseCoopers LLP, that such accountants had declined to stand for re-election as independent accountants for the Company with respect to the audit of the Company's financial statements as of and for the year ended September 30, 2003 and the Company received a letter from them that the client-auditor relationship between the Company and such independent accountants will cease upon the issuance of the report of PricewaterhouseCoopers LLP related to the audits of the Company's financial statements as of September 30, 2002 and 2001 and for the years then ended. The Company was a debtor and debtor in possession under Chapter 11 of the Federal Bankruptcy Code between November 2, 2001 and September 15, 2003 and has not filed its Form 10-K reports or audited financial statements for the years ended September 30, 2001 or 2002. While the Company has filed monthly operating reports with the Bankruptcy Court during the bankruptcy period and included financial results contained therein and additional consolidated results in Form 8-K filings, PricewaterhouseCoopers LLP performed no procedures whatsoever regarding such financial information. Once the Company has filed its Form 10-K filing as of September 30, 2003 and 2002 and for each of the three years in the period ended September 30, 2003, the Company will indicate whether the report of the independent accountants covering the financial statements as of and for the year ended September 30, 2002 contains an adverse opinion or disclaimer of opinion and whether such report is qualified or modified as to uncertainty, audit scope, or accounting principle. Once PricewaterhouseCoopers LLP issues its report on the Company's financial statements as of and for the year ended September 30, 2002, the Company will report whether any disagreements exist with PricewaterhouseCoopers LLP 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 PricewaterhouseCoopers LLP would cause them to make reference thereto in their report on the Company's financial statements as of and for the year ended September 30, 2002. For the year ended September 30, 2002, and for the subsequent period through October 1, 2003, there have been to date no disagreements with PricewaterhouseCoopers LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. Once PricewaterhouseCoopers LLP issues its report on the Company's financial statements as of and for the year ended September 30, 2002, the Company will report whether there have been any reportable events (as defined in Regulation S-K Item 304(a)(1)(v)). For the year ended September 30, 2002, and for the subsequent period through October 1, 2003, there have been to date no reportable events (as defined in Regulation S-K Item 304(a)(1)(v)). 2 The Company is interviewing prospective independent accountants for retention with respect to its financial statements for the fiscal year ended September 30, 2003. The Company has provided PricewaterhouseCoopers LLP with a copy of this Form 8-K and PricewaterhouseCoopers LLP has provided the Company with a letter addressed to the Securities and Exchange Commission stating whether or not they agree with the statements made by the Company herein which is filed as an exhibit to this report. Item 7. Exhibits 16. Letter from PricewaterhouseCoopers LLP 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 of the undersigned hereunto duly authorized. General DataComm Industries, Inc. --------------------------------- (Registrant) By: /s/ WILLIAM G. HENRY --------------------------- William G. Henry Vice President and Principal Financial Officer Dated: October 8, 2003 --------------- 3 EX-16 3 ex_16.txt EXHIBIT 16 EXHIBIT 16 October 8, 2003 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Commissioners: We have read the statements made by General DataComm Industries, Inc. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated October 1, 2003.* We agree with the statements concerning our Firm in such Form 8-K. * The date to which we refer is the "report" date, which is the date of the earliest event described in the 8-K. Very truly yours, /s/ Pricewaterhouse Coopers LLP PricewaterhouseCoopers LLP -----END PRIVACY-ENHANCED MESSAGE-----