-----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, FPMi/5Wx4ezsq8xQyFYFHpk3feI5tU5tu6KLeF19zLi9SK0H+OQ1rUQBzysJCCLC 3CYq8nmKEK0vwCZmbtY6jg== 0001019056-03-001081.txt : 20031016 0001019056-03-001081.hdr.sgml : 20031016 20031016160857 ACCESSION NUMBER: 0001019056-03-001081 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20031008 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20031016 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/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-08086 FILM NUMBER: 03943975 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/A 1 general_8k.txt 8-K/A - AMENDMENT NO. 1 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): October 8, 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 8, 2003, General DataComm Industries, Inc. ("Company") was advised by its independent accountants, PricewaterhouseCoopers LLP ("PwC"), that PwC has declined to stand for reelection as the independent accountants of the General DataComm Industries, Inc. Retirement Savings and Deferred Profit Sharing Plan ("401(k) Plan"). PwC's reports on the 401(k) Plan's financial statements for each of the years ended December 31, 2002 and 2001 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 years ended December 31, 2002 and 2001 and through October 8, 2003, there were no disagreements with PwC on any matter of accounting principle or practice, financial statement disclosure, or auditing scope or procedure which, if not resolved to PwC's satisfaction, would have caused PwC to make reference to the subject matter in connection with their report on the 401(k) Plan's financial statements for such years; and there were no reportable events as defined in Item 304(a) (1) (v) of Regulation S-K. The Company is interviewing prospective independent accountants for retention with respect to the financial statements of the Company's 401(k) Plan for the fiscal year ended December 31, 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. 2 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 by 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 16, 2003 2 EX-16 3 ex_16.txt EXHIBIT 16 EXHIBIT 16 October 15, 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 8, 2003. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, /s/ PricewaterhouseCoopers LLP PricewaterhouseCoopers LLP -----END PRIVACY-ENHANCED MESSAGE-----