-----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, D9GTYK+KPXW9qZh7JCeOCISAsFSgLa/HBqg7dnrjfVBfUhg2xSOpeb6FY24AaSdU Hpp1dDtOKqqZ7OXd/nFqKw== 0000950131-97-005294.txt : 19970828 0000950131-97-005294.hdr.sgml : 19970828 ACCESSION NUMBER: 0000950131-97-005294 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19970827 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19970827 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: KEWAUNEE SCIENTIFIC CORP /DE/ CENTRAL INDEX KEY: 0000055529 STANDARD INDUSTRIAL CLASSIFICATION: LABORATORY APPARATUS & FURNITURE [3821] IRS NUMBER: 380715562 STATE OF INCORPORATION: DE FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-05286 FILM NUMBER: 97670846 BUSINESS ADDRESS: STREET 1: 2700 W FRONT ST CITY: STATESVILLE STATE: NC ZIP: 28677 BUSINESS PHONE: 7048737202 MAIL ADDRESS: STREET 2: P O BOX 1842 CITY: STATESVILLE STATE: NC ZIP: 28687-1842 FORMER COMPANY: FORMER CONFORMED NAME: KEWAUNEE SCIENTIFIC EQUIPMENT CORP /DE/ DATE OF NAME CHANGE: 19861216 FORMER COMPANY: FORMER CONFORMED NAME: KEWAUNEE MANUFACTURING CO DATE OF NAME CHANGE: 19680108 8-K 1 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 Act of 1934 Date of Report (Date of earliest event reported): August 27, 1997 KEWAUNEE SCIENTIFIC CORPORATION - --------------------------------------------------------------------------------
Delaware 0-5286 38-0715562 - -------------------------------------------------------------------------------- (State or other (Commission (IRS Employer jurisdiction of File No.) Identification No. incorporation)
2700 West Front Street, Statesville, North Carolina 28677-2927 - -------------------------------------------------------------------------------- (Address of principal executive offices) (704) 871-7202 - -------------------------------------------------------------------------------- (Registrant's telephone number, including area code) Not applicable - -------------------------------------------------------------------------------- (Former name or former address, if changes since last report) Item 4. Changes in Registrant's Certifying Accountants. Kewaunee Scientific Corporation (the "Company") has engaged the firm of Price Waterhouse L.L.P. as its new independent accountants. The decision to hire new independent accountants was approved on August 27, 1997 by the Company's Board of Directors, at the recommendation of the Audit Committee of the Board of Directors. Previously, Deloitte & Touche LLP served as the independent accountants for the Company. Price Waterhouse L.L.P. will complete the audit for the fiscal year ended April 30, 1998. In connection with the audits of the two fiscal years ended April 30, 1996 and 1997 and the subsequent interim period, there were no disagreements with Deloitte & Touche LLP on any matter of accounting principles or practices, financial statement disclosure, or audit scope or procedures, which disagreements if not resolved to their satisfaction would have caused them to make reference in connection with their opinion to the subject matter of the disagreement. In accordance with Item 304(a)(1)(v) of Regulation S-K, during the two most recent fiscal years and the subsequent interim period, the Company has not been advised by Deloitte & Touche LLP of any of the reportable events listed in Item 304(a)(1)(v)(A) through (D) and during such period the Company has not consulted with Price Waterhouse L.L.P. regarding any matter referenced under Item 304(a)(2) of Regulation S-K. The audit reports of Deloitte & Touche LLP on the consolidated financial statements of the Company of and for the fiscal years ended April 30, 1996 and 1997 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. The Company has requested that Deloitte & Touche LLP furnish it with a letter, addressed to the Securities and Exchange Commission (the "Commission"), stating whether it agrees with the statements made by the Company in response to this Item 4 and, if not, stating the respects in which it does not agree. A copy of Deloitte & Touche LLP's letter to the Commission is attached as Exhibit 16 to this Report on Form 8-K. Item 7. Financial Statements, Pro Forma Financial Information and Exhibits. (c) Exhibits. 16. Letter from Deloitte & Touche LLP. 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 by the undersigned hereunto duly authorized. Dated: August 27, 1997 KEWAUNEE SCIENTIFIC CORPORATION By: /s/ D. Michael Parker ------------------------------------------ D. Michael Parker Vice President-Finance, Chief Financial Officer, Treasurer and Secretary EX-16 2 AGREEMENT OF ITEM 4 Exhibit 16 August 27, 1997 Securities and Exchange Commission Mail Stop 9-5 450th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madam: We have read and agree with the comments in Item 4 of Form 8-K of Kewaunee Scientific Corporation dated August 27, 1997, except that we have no knowledge of whether the Company has consulted with Price Waterhouse L.L.P. regarding any matter referenced under Item 304(a)(2) of Regulation S-K. Yours truly, /s/ DELOITTE & TOUCHE LLP -----END PRIVACY-ENHANCED MESSAGE-----