-----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, U90ZchkH+rjAmNDnIdUeSBzLIji7OLaT9BD7VzNOcQJU7rp0tBjbdjI6Aq9U4Gn1 QWMoGYuhzdOJ5TMbgKWazw== 0000897069-07-001372.txt : 20070613 0000897069-07-001372.hdr.sgml : 20070613 20070613154244 ACCESSION NUMBER: 0000897069-07-001372 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20070605 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20070613 DATE AS OF CHANGE: 20070613 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NOBILITY HOMES INC CENTRAL INDEX KEY: 0000072205 STANDARD INDUSTRIAL CLASSIFICATION: MOBILE HOMES [2451] IRS NUMBER: 591166102 STATE OF INCORPORATION: FL FISCAL YEAR END: 1027 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-06506 FILM NUMBER: 07917478 BUSINESS ADDRESS: STREET 1: 3741 S W 7TH ST CITY: OCALA STATE: FL ZIP: 34474 BUSINESS PHONE: 3527325157 MAIL ADDRESS: STREET 1: 3741 SW 7TH STREET CITY: OCALA STATE: FL ZIP: 34474 8-K/A 1 dkm1228.htm

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):   June 5, 2007

NOBILITY HOMES, INC.

(Exact name of registrant as specified in its charter)

Florida 000-06506 59-1166102
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File No.) Identification No.)

3741 S W 7th Street  
Ocala, Florida 34478
(Address of principal executive offices) (Zip Code)

Registrant's telephone number including area code:    (352) 732-5157

(Former name or former address, if changed since last report)

        Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

  [_] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230 ..425)

  [_] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

  [_] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

  [_] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))


Item 4.01 Changes in Registrant’s Certifying Accountant

        1.         On June 5, 2007, Nobility Homes, Inc. was notified that certain partners of Tedder, James, Worden & Associates, P.A., the Company’s independent registered auditor, had joined McGladrey & Pullen, LLP and that, as a result, effective June 5, 2007 Tedder, James, Worden & Associates, P.A. resigned as independent registered auditor for the Company.

        2.         The audit reports of Tedder, James, Worden & Associates, P.A. on the consolidated financial statements of Nobility Homes, Inc. and subsidiaries as of and for the years ended November 4, 2006 and November 5, 2005 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.

        3.         The decision to engage McGladrey & Pullen, LLP was approved by the audit committee of the board of directors on June 8, 2007.

        4.         During the Company’s two most recent fiscal years ended November 4, 2006 and November 5, 2005 and through June 8, 2007, the Company did not consult with McGladrey & Pullen, LLP on (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that may be rendered on the Company’s financial statements, and McGladrey & Pullen, LLP did not provide either a written report or oral advice to the Company that McGladrey & Pullen, LLP concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) the subject of any disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions, or a reportable event within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

        5.         In connection with the audits of the Company’s consolidated financial statements for each of the fiscal years ended November 4, 2006 and November 5, 2005 and through the date of this Current Report, there were: (1) no disagreements between the Company and Tedder, James, Worden & Associates, P.A. on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Tedder, James, Worden & Associates, P.A., would have caused Tedder, James, Worden & Associates, P.A. to make reference to the subject matter of the disagreement in their reports on the Company’s financial statements for such years, and (2) no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

        6.         The Company has provided Tedder, James, Worden & Associates, P.A. a copy of the disclosures in this Form 8-K and has requested that Tedder, James, Worden & Associates, P.A. furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not Tedder, James, Worden & Associates, P.A. agrees with the Company’s statements in this Item 4.01(a). A copy of the letter dated June 13, 2007 furnished by Tedder, James, Worden & Associates, P.A. in response to that request is filed as Exhibit 16.1 to this Form 8-K.

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ITEM 9.01 Financial Statements and Exhibits

  (d) Exhibits

  Exhibit 16.1 Letter dated June 13, 2007 from Tedder, James, Worden & Associates, P.A. to the Securities and Exchange Commission.

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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.

  NOBILITY HOMES, INC.
June 13, 2007

By:/s/ Lynn J. Cramer, Jr.
      Lynn J. Cramer, Jr., Treasurer
      and Principal Accounting Officer



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EXHIBIT INDEX


Exhibit 16.1 Letter dated June 13, 2007 from Tedder, James, Worden & Associates, P.A. to the Securities and Exchange Commission.


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EX-16 2 dkm1228a.htm

TEDDER, JAMES, WORDEN & ASSOCIATES, P.A.

CERTIFIED PUBLIC ACCOUNTANTS & BUSINESS ADVISORS





June 13, 2007

Securities and Exchange Commission
Washington, D.C. 20549

Commissioners:

We have read Nobility Homes, Inc.'s statements included under Item 4.01 of its Form 8-K/A filed on June 13, 2007, and we agree with such statements concerning our firm.

/s/ TEDDER, JAMES WORDEN & ASSOCIATES, P.A.









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