-----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, TioK8LVEmrVzSqE0Q49rQ6DGZ6EmLbmf6X6QDjedTGHbCijjzuxquOJxKHJjllaS yZ6dLz40v3vK07pyNigd1g== 0000914317-02-001180.txt : 20021021 0000914317-02-001180.hdr.sgml : 20021021 20021021142857 ACCESSION NUMBER: 0000914317-02-001180 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20021021 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20021021 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LAKELAND INDUSTRIES INC CENTRAL INDEX KEY: 0000798081 STANDARD INDUSTRIAL CLASSIFICATION: ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES [3842] IRS NUMBER: 133115216 STATE OF INCORPORATION: DE FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-15535 FILM NUMBER: 02793710 BUSINESS ADDRESS: STREET 1: 711-2 KOEHLER AVENUE CITY: RONKONKOMA STATE: NY ZIP: 11779 BUSINESS PHONE: 5169819700 MAIL ADDRESS: STREET 1: 711- 2 KOEHLER AVENUE CITY: RONKONKOMA STATE: NY ZIP: 11779 8-K 1 form8k_47360-1002.txt 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) October 15, 2002 ---------------- Lakeland Industries, Inc. - ------------------------- (Exact name of registrant as specified in its charter) Delaware 0-15535 13-3115216 - -------------------------------------------------------------------------------- (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 711-2 Koehler Avenue, Ronkonkoma, NY 11779-7410 - ------------------------------------------------ (Address of principal executive offices) Registrant's telephone number, including area code (631) 981-9700 - -------------------------------------------------------------------------------- (Former name or former address, if changed since last report.) Item 4. Changes in Registrant's Certifying Accountant. ---------------------------------------------- Items 304(a) (l) (i) and (iii) and Item 304(a) (2) Decision to change Accountants On October 15, 2002, the Registrant's Board of Directors dismissed Grant Thornton, LLP as its independent accountants for its fiscal year ending January 31, 2003. Items 304(a)(l)(ii) Prior Independent Accountant's Report Grant Thornton, LLP's report, as previously issued, on the Registrant's consolidated financial statements for either of the past two years did not contain any adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles. Item 304(a)(1)(iii) The decision to change accountants was recommended and approved by the Registrant's Audit Committee. Items 304(a)(l)(iv) Disagreements with Accountants During the two most recent fiscal years and the subsequent interim periods through the date of termination (October 15, 2002), there were no disagreements with Grant Thornton, LLP, the Registrant's former independent accountants, on any matter of accounting principles or practice, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to the satisfaction of Grant Thornton, LLP would have caused it to make reference in connection with its report to the subject matter of the disagreements. Item 304(a)(l)(v) Reportable Events During the two most recent fiscal years and the subsequent interim periods through October 15, 2002, there have been no reportable events (as defined in Regulation S-K Item 304(a)(1) (V) ). Item 304(a) (3) Letter of Grant Thornton, LLP The Registrant has requested that Grant Thornton, LLP furnish it with a letter addressed to the Securities and Exchange Commission, which is attached as an Exhibit to this Form 8-K (or will be submitted to the Commission under separate cover) stating that Grant Thornton, LLP, agreed with the statements herein. 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 thereunto duly authorized. LAKELAND INDUSTRIES, INC. ------------------------- (Registrant) Date: October 21, 2002 By: /s/ Raymond J. Smith --------------------------- Raymond J. Smith President and Chairman of the Board Date: October 21, 2002 By: /s/ Christopher J. Ryan --------------------------- Christopher J. Ryan Executive Vice President - General Counsel and Secretary -----END PRIVACY-ENHANCED MESSAGE-----